HF 


DOCUMENTS 
DEPT. 


UC-NRLF 


175 


GIFT  OF 


DOCUMENT* 

OFPT 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 

ELECTRIC  LIGHT  AND  POWER 
COMPANIES 

AS  PRESCR1H    I'   " 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON 


FIRST  ISSl  1 
EFFECTIVE  JANUARY  i   191 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 

ELECTRIC  LIGHT  AND  POWER 
COMPANIES 

AS  PRESCRIBED  BY 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON 

M 


FIRST  ISSUE 
EFFECTIVE  JANUARY  1,  1913 


OLYMPIA 
1913 


INTRODUCTION. 

This  uniform  classification  of  accounts  was  formulated  and 
prescribed  in  accordance  with  Section  78  of  The  Public  Service 
Commission  law  of  the  State  of  Washington,  which  contains  the 
following  language : 

"The  commission  may,  in  its  discretion,  for  the  pur- 
pose of  enabling  it  to  better  carry  out  the  provisions  of 
this  act,  prescribe  the  period  of  time  within  which  all 
public  service  companies  subject  to  the  provision  of  this 
act  shall  have,  as  near  as  may  be,  a  uniform  system  of 
accounts,  and  the  manner  in  which  the  accounts  shall  be 
kept/' 

"The  commission  may,  in  its  discretion,  prescribe  the 
forms  of  any  and  all  accounts,  records  and  memoranda  to 
be  kept  by  the  public  service  companies,  including  the 
accounts,  records  and  memoranda  of  the  movement  of 
traffic,  sales  of  its  product,  the  receipts  and  expenditures 
of  money." 

Realizing  that  the  Interstate  Commerce  Commission  has  pre- 
eminent jurisdiction  over  interstate  rail  and  water  carriers,  and 
over  telephone  and  telegraph  companies  which  handle  interstate 
business,  and  as  that  body  has  prescribed  a  standard  classification 
of  accounts  for  utilities  coming  under  its  jurisdiction,  we  do  not 
see  the  necessity  of  adopting  any  system  of  accounts  for  such 
utilities,  other  than  those  prescribed  by  the  Interstate  Commerce 
Commission.  While  these  classifications,  if  altered  somewhat, 
might  better  coincide  with  local  conditions,  yet  at  the  same  time 
it  is  not  thought  desirable  to  formulate  any  system  of  accounts 
which  do  now,  or  will  in  the  future,  conflict  with  those  prescribed 
by  Federal  authorities.  Consequently,  the  classifications  as  pre- 
pared by  us  cover  only  the  following  utilities : 

Light  and  Power  Companies, 
Water  Companies, 
Gas  Companies, 
Irrigation  Companies. 

In  formulating  this  system  of  accounts  it  was  not  the  inten- 
tion that  the  same  should  be  considered  as  a  mere  exercise  of 
authority,  or  that  they  should  impose  any  unreasonable  or  undue 
burden  upon  the  utilities  themselves.  A  system  was  sought  which 

[3] 

274640 


would  not  on] y  .'urrMsh  the  commission  and  the  public  with  the 
desired  information,  but  which  would  also  meet  with  the  approval 
of  the  utilities  within  the  state.  These  questions  are  of  equal 
importance.  For  this  reason  it  was  deemed  advisable  to  invite  the 
assistance  of  the  utilities,  and  this  course  was  productive  of  the 
most  satisfactory  results.  The  local  associations  maintained  by 
the  utilities  appointed  committees  to  confer  with  the  commission, 
and  the  aid  of  these  committees  was  of  great  value.  A  system  of 
accounting  is  too  often  confused  with  a  mere  scheme  of  book- 
keeping. The  latter  affects  only  the  clerical  force  of  the  accounting 
department ;  the  former  is  of  equal  importance  to  all  departments ; 
so  in  preparing  this  classification,  officials  in  charge  of  many  dif- 
ferent departments  were  consulted,  in  order  to  learn  how  the  pro- 
posed classification  would  affect  their  daily  work.  This  course  led 
to  the  formulation  of  an  accounting  system  which  is  technically 
correct,  and  at  the  same  time  entirely  practicable. 

While  it  is  almost  impossible  to  prepare  a  classification  of  this 
nature  and  not  infringe  upon  similar  classifications  drawn  by  other 
regulatory  bodies,  and  while  we  are  frank  to  admit  that  we  found 
such  classifications  of  great  value,  and  were  guided  by  them  to  a 
certain  extent,  yet  it  was  our  idea  to  prepare  a  classification  which 
would  fill  the  needs  of  local  utilities,  regardless  of  what  had  been 
done  in  other  states.  It  was  our  intention  to  formulate  a  system 
of  accounts  which  could  be  easily  adopted  by  the  utilities,  and  be 
readily  comprehended  by  all  concerned,  and  at  the  same  time  per- 
mit of  flexibility  without  distorting  the  desired  facts.  It  was  here 
that  the  assistance  of  the  utilities  was  of  the  utmost  importance. 
Officials  of  both  large  and  small  companies  volunteered  informa- 
tion as  to  the  manner  in  which  their  accounts  are  kept  at  the 
present  time,  so  that  the  probable  affect  upon  existing  conditions 
was  readily  noted.  This  course  permitted  us  to  prepare  an  adapt- 
able classification,  as  well  as  a  practical  one. 

We  wish  to  extend  our  thanks  to  the  utilities,  the  municipal 
and  state  officials,  and  to  many  other  interested  parties,  for  their 
valuable  assistance  in  preparing  this  classification  of  accounts. 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON, 

GEORGE  A.  LEE,  Chairman, 
HARRY  E.  WILSON,  Member, 
JESSE  S.  JONES,  Member. 

December  15,  1912. 

[4] 


GENERAL      INSTRUCTIONS. 

For  convenience  in  handling  this  system  of  accounts,  the 
electric  light  and  power  companies  within  the  state  are  divided  into 
three  classes,  as  follows: 

Class  A.  Companies  having  a  gross  annual  operating  revenue 
or  $100,000  or  more. 

Class  B.  Companies  having  a  gross  annual  operating  revenue 
of  less  than  $100,000  and  more  than  $25,000. 

Class  C.  Companies  having  a  gross  annual  operating  revenue 
of  $25,000  or  less. 

To  each  class  is  assigned  a  system  of  accounts,  which  repre- 
sents the  minimum  number  of  accounts  which  each  company  of 
that  class  shall  carry.  Any  company  may  use  the  accounting 
system  prescribed  for  companies  of  the  next  higher  class,  and  may 
subdivide  any  account  into  such  subdivisions  as  are  necessary  to 
its  operations. 

This  classification  was  first  prepared  for  Class  A  companies, 
the  definitions  being  drawn  with  the  idea  of  consolidation.  The 
Class  A  accounts  were  then  condensed  for  use  of  Class  B  and 
Class  C  companies,  these  condensed  classifications  being  inserted 
directly  after  the  Class  A  classification.  It  will  be  noted  that  the 
consolidation  of  accounts  does  not  in  any  manner  affect  the  defini- 
tions of  accounts.  The  printed  text  provides  a  definition  for  each 
of  the  maximum  number  of  accounts  to  be  used  by  Class  A  com- 
panies. And  as  these  accounts  are  consolidated  for  use  of  Class  B 
and  Class  C  companies  all  of  the  items  mentioned  in  the  definitions 
of  the  several  accounts  will  be  charged  or  credited  to  the  consoli- 
dated account. 

It  is  not  incumbent  upon  the  utilities  to  divide  the  Capital 
Account  as  of  December  31,  1912,  among  the  different  Capital 
Accounts  as  prescribed  by  this  classification.  Utilities  may  have 
this  privilege,  however,  if  they  desire  to  make  such  a  division. 
It  is  presumed  that  all  utilities  will  have  some  segregaton  of  their 
Plant  Account,  and  this  segregation  should  not  be  lost  sight  of, 
as  it  is  at  all  times  desirable  to  know  what  constitutes  the  property 
carried  under  the  head  of  "Property  and  Plant."  In  case,  there- 

[5  ] 


fore,  that  the  different  Plant  Accounts  are  transferred  into  the 
account  "Fixed  Capital  as  of  December  31,  1912",  the  journal 
entry  recording  the  transfer  should  show  this  division  clearly. 

In  case  a  company  operates  in  more  than  one  municipality,  or 
serves  territory  lying  outside  of  the  corporate  limits  of  the  same, 
separate  and  distinct  accounts  shall  be  kept  for  each  municipality, 
in  so  far  as  is  practicable.  The  territory  lying  outside  of  the 
corporate  limits  of  municipalities  shall  be  divided  into  convenient 
districts,  and  separate  accounts  shall  be  kept  for  such  districts. 


[6] 


Classification  of  Construction  and 

Equipment  Accounts  for 
Electric  Light  and  Power  Companies 


Classification  of  Construction  and 
Equipment  Accounts 

for 
Electric  Light  and  Power  Companies 


Class  A  Companies 


A.     INTANGIBLE    CAPITAL. 

No.  1.  Organization. 

No.  2.  Franchises. 

No.  3.  Water  Rights. 

No.  4.  Other  Intangible  Capital. 

B.     TANGIBLE    CAPITAL. 

I.     Lands  Used  in  Operation  of  Property. 

No.    5.     Hydraulic  Power  Plant  Land. 

No.    6.     Steam  Power  Plant  Land. 

No.    7.     Transmission  System  Land. 

No.    8.     Sub-station,  Transformer  Station  and  Switching  Station 

Land. 

No.    9.     Storage  Battery  Land. 
No.  10.     Stores  Department  Land. 
No.  11.     Utility  Equipment  Land. 
No.  12.     General  Office  Land. 
No.  13.     Land  Devoted  to  Other  Operations. 

II.     Buildings,   Fixtures  and   Grounds  Used   in  Operation 

of  Property. 

No.  14.     Hydraulic  Power  Plant  Buildings,  Fixtures  and 

Grounds. 

No.  15.     Steam  Power  Plant  Buildings,  Fixtures  and  Grounds. 
No.  16.     Transmission,  Transformation  and  Switching  Buildings, 

Fixtures  and  Grounds. 

No.  17.     Storage  Battery  Buildings,  Fixtures  and  Grounds. 
No.  18.     Stores  Department  Buildings,  Fixtures  and  Grounds. 


No.  19.  Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

No.  20.  General  Office  Buildings,  Fixtures  and  Grounds. 

No.  21.  Other  Buildings,  Fixtures  and  Grounds  Devoted 
to  Operation. 

III.     Equipment. 

No.  22.  Hydraulic  Power  Works. 

No.  23.  Hydraulic  Power  Plant  Equipment. 

No.  24-  Boiler  Plant  Equipment. 

No.  25.  Steam  Power  Generating  Plant  Equipment. 

No.  26.  Transmission  System  Equipment — Overhead. 

No.  27.  Transmission  System  Equipment — Underground. 

No.  28.  Sub-station,  Transformer  Station  and  Switching  Station 

Equipment. 

No.  29.  Storage  Battery  Equipment. 

No.  30.  Distribution  System  Equipment — Overhead. 

No.  31.  Distribution  System  Equipment — Underground. 

No.  32.  Line  Transformers. 

No.  33.  Meters. 

No.  34.  Commercial  Lamps  and  Lamp  Equipment. 

No.  35.  Municipal  Lamps  and  Lamp  Equipment. 

No.  36.  Telephone  Lines  and  Equipment. 

No.  37.  Stores  Department  Equipment. 

No.  38.  Utility  Equipment. 

No.  39.  Miscellaneous  Equipment. 

No.  40.  Furniture  and  Office  Appliances. 

IV.     General  Expenditures. 

No.  41.  Engineering  and  Superintendence. 

No.  42.  Law  Expense. 

No.  43.  Injuries  and  Damages. 

No.  44.  Taxes. 

No.  45.  Interest. 

No.  46.  Discount  on  Securities. 

No.  47.  Miscellaneous  Expenditures. 

No.  48.  Cost  of  Plant  Purchased.  (In  lieu  of  Plant  Constructed.) 


[10  ] 


TEXT   OF    CLASSIFICATION   OF   CONSTRUCTION 
AND   EQUIPMENT  ACCOUNTS. 

Note. — The  following  classification  relates  to  plant 
accounts  to  be  opened  on  and  after  January  1,  1913. 
When  property  charged  to  these  accounts  is  replaced  or 
abandoned  on  account  of  deterioration,  obsolescence  or  • 
casualties,  the  account  affected  shall  be  credited  with  the 
actual  cost  of  such  property,  making  a  corresponding 
charge  to  Replacement  Reserve. 

Note. — When  property  installed  prior  to  January  1, 
1913,  is  replaced  or  abandoned  on  account  of  deteriora- 
tion, obsolescence  or  casualties,  the  original  cost,  or  if 
such  is  not  available,  the  estimated  original  cost,  shall  be 
credited  to  "Fixed  Capital  as  of  December  31,  1912." 
(See  page  107.) 

Fixed  Capital  Defined. — By  the  Fixed  Capital  of  a  corpora- 
tion is  meant  the  property  both  tangible  and  intangible,  which  is 
devoted  to  the  accomplishment  of  the  principal  purposes  of  its 
business  and  which  has  an  expectation  of  life  in  service  of  more 
than  one  year  from  date  of  installation  in  service  (exception  being 
made  in  the  case  of  hand  tools  and  other  small  portable  tools  that 
may  be  lost  or  stolen). 

The  Cost  of  all  properties  acquired  or  held,  not  for  use  in 
present  operations  should  be  charged  to  the  appropriate  Invest- 
ment account. 

Cost  of  Fixed  Capital.— -The  term  "Cost"  as  used  in  the  texts 
for  fixed  capital  accounts  means  the  Original  cost  to  the  corpora- 
tion. It  includes  not  only  the  costs  of  labor,  materials  and  supplies 
directly  employed  or  consumed  in  the  construction  and  installation 
of  property  classed  as  fixed  capital,  but  also  the  cost  of  preliminary 
plans  and  surveys  and  such  portion  of  the  expenses  for  engineer- 
ing and  plant  supervision  and  general  expenses  as  may  be  charge- 
able to  the  fixed  capital  accounts  under  an  equitable  plan  for  the 
apportionment  of  such  expense. 


tii] 


A.     INTANGIBLE    CAPITAL. 

No.  1.     Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the 
privilege  of  incorporation  and  all  fees  and  other  expenditures 
incident  to  organizing  the  electric  utility.  This  includes  the  cost 
of  preparing  and  distributing  prospectuses,  cost  of  soliciting  sub- 
scriptions for  securities,  cash  fees  paid  to  promoters,  and  the  cost 
of  their  services  in  organizing-  the  enterprise  ;  attorneys'  fees,  cost 
of  preparing  and  issuing  certificates  of  stock,  and  cost  of  procuring 
certificates  of  convenience  and  necessity,  and  other  similar 
expenses. 

Expenses  incident  to  an  increase  of  the  capital  stock,  and 
the  negotiation  and  sale  of  stock  thereunder,  and  expenses  of  pre- 
paring and  filing  certificates  of  amendment  to  the  articles  of  incor- 
portation,  shall  be  charged  to  this  account.  Discount  on  bonds  or 
capital  stock  shall  not  be  charged  to  this  account,  but  shall  be 
charged  to  the  account  Discount  on  Securities. 

No.  2.     Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  State, 
or  to  a  political  subdivision  thereof,  in  consideration  for  any  fran- 
chise deemed  necessary  to  the  conduct  of  the  electric  ultility  serv- 
ice. Expenses  in  procuring  franchises  covering  additional  terri- 
tory, to  be  operated  as  a  part  of  the  existing  system,  may  be 
charged  to  this  account.  If  any  such  franchise  is  acquired  by  pur- 
chase, the  charge  to  this  account,  in  respect  thereof,  shall  not  ex- 
ceed the  amount  so  actually  paid  therefor  by  the  electric  utility  to 
its  assignors.  If  any  franchise  has  a  life  of  not  more  than  one  year 
after  the  day  when  it  is  placed  in  service,  or  in  effect,  it  shall  not 
be  charged  to  this  account,  but  to  Operating  Expense  Account  101 
—Miscellaneous  General  Expense. 

No.  3.     Water  Rights. 

Charge  to  this  account  the  cost  of  all  water  rights  having  a 
life  of  more  than  one  year  from  the  day  when  they  are  placed  in 
service  in  the  operations  of  the  utility. 

Such  rights  include  the  right  to  take  water,  and  also  the 
rights  of  flowage  and  submersion.  Mere  licenses  revocable  at  the 

[12] 


will  of  the  grantor  or  upon  notice  of  one  year  or  less  should  not 
be  charged  to  this  account,  but  to  Operating  Expense  Account  101. 
—Miscellaneous  General  Expense. 

No.  4.     Other  Intangible  Capital. 

Charge  to  this  account  the  cost  of  all  other  intangible  property 
not  included  in  the  foregoing  accounts,  including  patent  rights, 
royalties  and  licenses  having  a  life  of  more  than  one  year. 


B.     TANGIBLE    CAPITAL. 

I.     Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall 
be  charged  the  cost  of  all  land  used  and  useful  in  the  operation  of 
the  electric  utility,  whose  term  of  enjoyment  is  over  one  year  from 
the  grant  thereof.  The  cost  of  land  shall  include  the  purchase 
price,  the  cost  of  registration  of  title,  cost  of  examination  of  title, 
surveyors'  and  notaries'  fees,  purchasing  agents'  commissions,  the 
fees  and  taxes  accrued  to  date  of  transfer  of  title,  and  all  liens 
upon  title  acquired ;  also  the  cost  of  obtaining  consents  and  pay- 
ments for  abutting  property  damages,  and  all  legal  and  other 
expenses  in  connection  with  condemnation  proceedings.  The  cost 
of  any  buildings,  fixtures  and  improvements  made  to  the  land 
purchased,  must  not  be  charged  to  these  accounts.  If  at  the  time 
of  acquisition  of  any  interest  in  land  it  extends  to  buildings,  or 
other  improvements  thereon,  which  improvements  are  devoted  by 
the  electric  utility  to  its  electric  service,  and  the  contract  of  acquisi- 
tion does  not  determine  the  price  of  such  buildings  or  improve- 
ments, the  estimated  cost  of  such  buildings  or  improvements  shall 
be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account,  and  excluded  from  the  Land  Account.  If  such  improve- 
ments are  not  devoted  to  electrical  operations,  but  are  held  as 
investment,  the  estimated  cost  of  such  improvements  shall  be 
charged  to  an  appropriate  Investment  Account. 

No.  5.     Hydraulic  Power  Plant  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  water  power  generating  plants,  together  with  all  land 
used  and  useful  in  connection  with  the  water  power  works. 

[13] 


No.  6.     Steam  Power  Plant  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  steam  power  generating  plants,  together  with  all  land 
used  and  useful  in  connection  therewith. 

No.  7.     Transmission  System  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
used  and  useful  in  connection  with  the  transmission  or  distribution 

systems. 

No.  8.     Substation,  Transformer  Station  and  Switching 
Station  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  sub-stations,  transformer  stations  and  switching 
stations. 

No.  9.     Storage  Battery  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  storage  battery  buildings. 

No.  10.     Stores  Department  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  storage  buildings  and  structures  or  used  as  storage 
yards. 

No.  11.     Utility  Equipment  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  exclusively  by  barns,  stables,  and  automobile,  vehicle 
and  other  utility  equipment  storage  structures. 

No.  12.     General  Office  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
occupied  by  general  and  branch  office  buildings  of  the  electric 
utility. 

No.  13.     Land  Devoted  to  Other  Operations. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
not  included  in  the  preceding  accounts. 

[14  ] 


II.     Buildings,  Fixtures  and  Grounds  Used  in  Operation 
of  Property.* 

*This  account  should  not  include  the  cost  of  land  or  real 
estate.  The  word  "grounds"  signifies  improvements  to  land, 
such  as  fences,  walks,  parking,  etc. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  on 
the  land  used  and  useful  in  the  generation,  distribution  and  sale  of 
electric  energy  and  all  operations  incidental  thereto. 

Such  buildings,  structures  and  improvements  include 
hydraulic  structures,  steam  structures,  power  plant  buildings,  gen- 
eral office  buildings,  coal  and  other  fuel  sheds  and  other  storage 
buildings  and  structures,  barns,  stables  and  all  fixtures  attached  to 
such  buildings  and  a  permanent  part  thereof,  together  with  fences, 
walks,  drives,  grading  and  improvement  of  grounds. 

Machinery  foundations  and  settings  if  designed  as  a  part  of 
the  permanent  construction  of  the  building  and  independent  of 
their  use  in  connection  with  any  particular  unit  of  equipment,  shall 
be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account.  If,  however,  such  foundations  and  settings  are  prepared 
especially  for  certain  units  of  equipment  and  designed  to  last  no 
longer  than  such  unit,  their  cost  will  be  charged  to  the  appropriate 
Equipment  Account. 

No.  14.     Hydraulic  Power  Plant  Buildings,  Fixtures 
and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  electric  energy  by  water 
power,  including  buildings  and  structures  of  the  hydraulic  works 
and  generating  stations  and  all  buildings  and  structures  incidental 
thereto,  together  with  permanent  foundations  for  machinery  and 
apparatus,  appurtenant  walks,  fences,  drives,  tramways  and  all 
fixtures  permanently  attached  thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  water  power  generation. 

No.  15.     Steam  Power  Plant  Buildings,  Fixtures 
and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  steam,  and  to  the  generation 

[15] 


of  electric  energy  by  steam  power,  including  boiler  plant  and 
steam  power  generating  plant  buildings  and  structures  and  all 
buildings  and  structures  incidental  thereto,  together  with  perma- 
nent foundations  for  machinery  and  apparatus,  appurtenant  walks, 
fences,  drives,  tramways  and  all  fixtures  permanently  attached 
thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  steam  power  generation. 

No.  16.     Transmission,  Transformation  and  Switching 
Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  sub-station,  transformer  and  switching  station 
uses,  including  permanent  foundations  and  settings  for  machinery 
and  apparatus,  appurtenant  walks,  fences,  drives,  and  all  fixtures 
permanently  attached  to  such  structures  and  made  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  transmission  and  transformation  work. 

No.  17.     Storage  Battery  Buildings,  Fixtures  and  Grounds, 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  storage  battery  purposes,  including  permanent 
foundations  and  settings,  appurtenant  walks,  fences,  drives,  and 
all  fixtures  permanently  attached  to  such  structures  and  made  a 
part  thereof. 

No.  18.     Stores   Department  Buildings,   Fixtures 
and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stores  purposes,  appurtenant  walks,  fences, 
drives,  and  all  fixtures  permanently  attached  to  such  structures 
and  made  a  part  thereof. 

No.  19.     Utility  Equipment  Buildings,  Fixtures 
and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  exclusively  to  stable,  barn,  garage  or  other  utility 
equipment  purposes,  appurtenant  walks,  fences,  drives,  and  all 
fixtures  permanently  attached  to  such  structures  and  made  a  part 
thereof. 

[16] 


No.  20.     General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  and  branch  office  purposes,  appurte- 
nant walks,  fences,  drives,  and  all  fixtures  permanently  attached  to 
such  structures  and  made  a  part  thereof. 

No.  21.     Other   Buildings,   Fixtures  and   Grounds   Devoted 
to  Operation. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  operation  not  included  in  any  of  the  preceding 
departmental  Buildings,  Fixtures  and  Grounds  Accounts. 


III.     Equipment. 

No.  22.     Hydraulic  Power  Works. 

Charge  to  this  account  the  cost  of  all  dams,  intakes,  flumes, 
canals,  reservoirs,  forebays  and  penstocks  devoted  to  the  delivery 
of  water  to  water  wheels  or  turbines  for  the  production  of 
hydraulic  power. 

Charge  also  to  this  account  the  cost  of  waste  ways  and  tail- 
races  from  the  outlet  of  the  draft  tubes  to  the  point  of  final  dis- 
charge, including  the  cost  of  all  gates,  valves  and  other  accessories. 

No.  23.     Hydraulic  Power  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  water  wheels,  turbines 
and  their  accessories  devoted  to  the  generation  of  electric  energy, 
including  special  foundations  for  same  and  all  equipment  of  the 
hydraulic  power  plant  between  the  penstocks  and  the  tail-races. 
This  includes  water  wheels  and  housings,  needle  valves,  nozzles, 
deflecting  hoods,  relief  valves,  pumps  for  governors,  oiling  sys- 
tems, belts,  pulleys,  shafting,  etc. 

Charge  also  to  this  account  the  cost  of  all  electric  generating 
apparatus  driven  by  hydraulic  power,  motor  generator  exciter 
sets,  motors  driving  auxiliary  apparatus,  etc.,  including  the  spe- 
cially provided  foundations  and  settings  of  such  apparatus. 

Charge  also  to  this  account  the  cost  of  station  wiring,  bus 
bars,  switchboards  and  switching  apparatus,  meters  and  their 
accessories,  static  relief  apparatus  inside  the  station,  and  trans- 
formers wl*en  installed  in  connection  with  the  transmission  system 


or   used   for   distributing  power  to   auxiliary  apparatus   or   for 
station  lighting. 

No.  24.     Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to 
the  generation  of  steam.  This  includes  boilers,  their  foundations 
and  settings,  boiler  fittings,  metal  stacks  and  breechings,  mechani- 
cal stokers,  feed  pumps,  water  feed  piping,  injectors,  economizers, 
feed  water  heaters,  super-heaters,  valves,  steam  piping  from  the 
boilers  to  the  engine  throttle  valves,  boiler  water  purification 
equipment,  cranes,  coal  and  ash  conveyors,  crushers,  steam  traps, 
and  similar  auxiliary  equipment  in  the  boiler  plant. 

No.  25.     Steam  Power  Generating  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  steam  engines  and 
turbines  devoted  to  the  production  of  electric  energy,  and  their 
accessories,  such  as  condensers,  exhaust  steam  piping,  air  and 
circulating  pumps  and  lubricating  systems. 

Charge  also  to  this  account  the  cost  of  all  electric  generating 
apparatus  driven  by  steam  power,  motor  generator  exciter  sets, 
motors  driving  auxiliary  apparatus,  etc.,  including  the  specially 
provided  foundations  and  settings  of  such  apparatus. 

Charge  also  to  this  account  all  accessory  and  auxiliary  equip- 
ment in  the  steam  power  generating  station,  such  as  belts,  pulleys, 
shafting,  and  other  transmission  equipment,  station  wiring,  bus 
bars,  switchboards  and  switching  apparatus,  meters  and  their 
accessories,  static  relief  apparatus  inside  the  station,  and  trans- 
formers when  installed  in  connection  with  the  transmission  system 
or  used  for  distributing  power  to  auxiliary  apparatus  or  for  station 
lighting. 

No.  26.     Transmission  System  Equipment — Overhead. 

Charge  to  this  account  the  cost  of  overhead  transmission  sys- 
tem equipment,  including  all  poles,  towers,  crossarms,  insulator 
pins,  braces,  brackets,  guys  and  other  pole  and  tower  supports, 
and  all  insulators,  cables,  wires  and  static  relief  apparatus  outside 
of  stations  and  sub-stations,  constituting  the  overhead  transmis- 
sion system  between  the  point  of  generation,  transformation  or 
purchase  and  the  point  where  it  is  lowered  in  voltage  or  changed 
as  to  kind  or  frequency  for  the  purpose  of  commercial  distribution. 

[18  ] 


No.  27.     Transmission  System  Equipment — Underground. 

Charge  to  this  account  the  cost  of  underground  transmission 
system  equipment,  including  conduits,  manholes,  sewer  connec- 
tions, sewer  traps,  and  their  accessories,  cables,  and  static  relief 
apparatus  outside  of  stations  and  sub-stations,  constituting  the 
underground  transmission  system  between  the  point  of  generation, 
transformation  or  purchase  and  the  point  where  it  is  lowered  in 
voltage  or  changed  as  to  kind  or  frequency  for  the  purpose  of 
commercial  distribution. 


No.  28.     Sub-station,  Transformer  Station  and  Switching 
Station  Equipment. 

Charge  to  this  account  the  cost  of  all  substation,  transformer 
station  and  switching  station  equipment  and  apparatus,  including 
transformers,  motor  generators,  rotary  converters,  boosters, 
switchboards,  cables,  etc. 

No.  29.     Storage  Battery  Equipment. 

Charge  to  this  account  the  cost  of  all  storage  batteries  and 
their  equipment  (except  small  batteries  used  for  operating  power 
station  and  sub-station  equipment),  including  switchboards  and  in- 
struments, boosters,  regulating  apparatus,  hydrogen  generators, 
cell  fillers,  etc. 

No.  30.     Distribution  System  Equipment — Overhead. 

Charge  to  this  account  the  cost  of  overhead  distribution  sys- 
tem equipment,  including  all  poles,  towers,  crossarms,  insulator 
pins,  braces,  brackets,  guys  and  other  pole  and  tower  supports, 
and  all  insulators,  cables,  wires,  and  static  relief  apparatus  out- 
side of  stations  and  sub-stations,  constituting  the  overhead  distri- 
bution system  between  the  central  station,  sub-station  or  trans- 
former station  and  the  consumers'  premises. 

Utilities  desiring  to  include  the  cost  of  the  first  installation  of 
service  wires  in  operating  expense  should  charge  the  same  to 
Operating  Expense  Account  68 — Services. 

Note. — Utilities  desiring  to  keep  separate  the  costs  of 
Commercial  and  Municipal  overhead  distribution  system 
equipment  may  sub-divide  this  account  for  that  purpose. 

[  19  ] 


No.  31.     Distribution  System  Equipment — Underground. 

Charge  to  this  account  the  cost  of  underground  distribution 
system  equipment,  including  conduits,  manholes,  sewer  connect- 
ions, sewer  traps,  cables  and  their  accessories,  Edison  tubes,  junc- 
tion boxes  and  other  equipment  constituting  the  underground  dis- 
tribution system  between  the  central  station,  sub-station  or  trans- 
former station  switchboard  and  the  consumers'  premises. 

Utilities  desiring  to  include  the  first  cost  of  installing  under- 
ground service  wires  in  operating  expense  should  charge  that 
portion  of  the  underground  service  between  the  first  junction  box, 
or  main  line  switch,  and  the  consumers'  premises,  to  Operating 
Expense  Account  68 — Services. 

Note. — Utilities  desiring  to  keep  separate  the  costs  of 
Commercial  and  Municipal  underground  distribution  system 
equipment  may  sub-divide  this  account  for  that  purpose. 

No.  32.     Line  Transformers. 

Charge  to  this  account  the  cost  of  all  distribution  line  trans- 
formers, whether  on  poles,  in  transformer  vaults,  or  on  the 
premises  of  the  consumer. 

Utilities  desiring  to  include  the  first  cost  of  installing  line 
transformers  in  operating  expense  should  charge  the  same  to 
Operating  Expense  Account  67 — Line  Transformers. 

No.  33.     Meters. 

Charge  to  this  account  the  cost  of  all  meters  used  for  deter- 
mining the  amount  of  energy  delivered  to  consumers. 

Utilities  desiring  to  charge  the  first  cost  of  setting  meters  to 
operating  expense  should  charge  the  same  to  Operating  Expense 
Account  69 — Meters. 

No.  34.     Commercial  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps  and  glower 
lamps  devoted  to  commercial  lighting,  as  well  as  all  lamp  fixtures 
and  equipment  used  in  connection  with  same,  such  as  posts,  mast 
arms,  hangers,  ropes,  wires,  sockets,  globes,  and  goose  necks. 

Utilities  desiring  to  charge  all  or  any  portion  of  first  cost  of 
installing  incandescent  lamps  to  operating  expense  should  charge 

[20] 


the  same  to  Operating  Expense  Accounts  81 — Commercial  Arc 
Lamps,  and  82 — Commercial  Incandescent  Lamps. 

No.  35.     Municipal  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps  and  glower 
lamps  devoted  to  municipal  lighting,  together  with  all  fixtures  and 
equipment  used  in  connection  with  same;  such  as  posts,  mast  arms, 
hangers,  ropes,  pulleys,  sockets,  globes,  goose  necks,  etc. 

Utilities  desiring  to  charge  all  or  any  portion  of  the  first  cost 
of  installing  municipal  lamps  to  operating  expense  should  use 
Operating  Expense  Accounts  84 — Municipal  Arc  Lamps,  and 
85 — Municipal  Incandescent  Lamps. 

» 

No.  36.     Telephone  Lines  and  Equipment. 

Charge  to  this  account  the  cost  of  all  telephone  lines  and  their 
equipment,  including  telephone  switchboards,  instruments,  poles, 
crossarms,  insulators,  wire,  etc. 

No.  37.     Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  Stores 
Department,  including  loading  and  unloading  machinery,  derricks, 
cranes,  hoists,  and  conveying  apparatus. 

No.  38.     Utility  Equipment. 

Charge  to  this  account  the  cost  of  all  utility  equipment, 
including  wagons,  drays,  trucks,  harness,  horses,  automobiles, 
bicycles,  motorcycles,  etc.,  where  it  is  the  practice  of  the  utility  to 
charge  such  items  to  Capital  Account. 

No.  39.     Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  included  in  any  of 
the  preceding  accounts,  including  shop  and  work  tools,  laboratory 
tools  and  instruments,  work  tools  and  instruments,  and  other 
miscellaneous  equipment. 

Small  hand  tools,  because  of  their  liability  to  loss  and  theft 
and  their  rapid  consumption,  should  be  charged  to  Operating 
Expenses. 

[21] 


No.  40.     Furniture  and  Office  Appliances. 

Charge  to  this  account  the  cost  of  all  furniture,  furnishings 
and  appliances  in  offices,  power  stations,  sub-stations,  boarding 
houses,  employes'  dwellings,  etc. 


IV.     General  Expenditures. 

No.  41.     Engineering  and  Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  engineers, 
draftsmen  and  superintendents  on  preliminary  and  construction 
work,  when  such  disbursements  cannot  be  charged  to  other  specific 
Capital  Accounts. 

No.  42.     Law  Expense. 

Charge  to  this  account  all  law  expenses  incurred  during  the 
period  of  construction.  This  includes  salaries  and  expenses  of 
counsel  and  attorneys,  their  clerks  and  assistants,  etc. ;  charge  also 
with  the  cost  of  law  books,  printing  briefs,  legal  forms,  testimony 
reports,  fees  and  retainers  of  counsel  and  attorneys,  court  costs, 
notarial  and  witness  fees,  expenses  of  taking  depositions,  and 
general  law  and  court  expenses  during  construction ;  expenses  of 
arbitrators  of  disputed  points  will  also  be  charged  to  this  account. 
When  any  of  the  expenditures  above  enumerated  can  be  charged 
directly  to  the  account  for  which  they  were  incurred  they  shall  be 
so  charged. 

No.  43.     Injuries  and  Damages. 

Charge  to  this  account  all  expenditures  on  account  of  damage 
to  or  destruction  of  property  other  than  that  owned  by  the  utility 
attributable  to  construction ;  and  all  expenses  incident  to  the  injury 
or  death  of  employes  or  other  persons  for  which  injury  or  death 
the  utility  is  held  liable  or  for  which  allowances  are  made.  This 
includes  such  items  of  expense  as  judgments  and  court  costs,  pro- 
portion of  salaries  and  expenses  or  fees  of  physicians  and  sur- 
geons, expenses  for  •  nurses,  hospitals  and  undertakers,  medical 
and  surgical  supplies,  contributions  to  hospitals  during  the  period 
of  construction,  transportation  of  injured  persons,  wages  and 
salaries  paid  to  employes  while  disabled,  salaries  and  expenses  of 
the  utility's  claim  agents,  adjusters  and  other  assistants,  and  the 
compensation  of  counsel  or  attorneys  engaged  in  the  defense  and 
settlement  of  damage  suits. 

[22  ] 


No.  44.     Taxes. 

Charge  to  this  account  all  taxes  and  assessments  levied  and 
paid  on  property  belonging  to  the  electric  utility  while  under  con- 
struction and  before  the  plant  has  begun  operations,  except  special 
assessments  of  street  and  other  improvements,  such  as  grading, 
curbing,  paving,  sidewalks,  sewer,  etc.,  which  shall  be  charged  to 
the  account  to  which  the  property  benefited  has  been  charged. 

No.  45.     Interest. 

Charge  to  this  account  all  interest  on  loans  obtained  and  on 
notes  issued  for  money  borrowed  for  construction  purposes  and  on 
overdue  payments  to  contractors  or  other  creditors  ;  also  exchange 
on  drafts. 

Charge  also  to  this  account  all  interest  paid  or  accrued  during 
construction  on  bonds  and  other  securities. 

Credit  to  this  account  all  interest  received  on  moneys  acquired 
for  purposes  of  construction. 

No.  46.     Discount  on  Securities. 

To  this  account  may  be  charged  the  discount  on  bonds  and 
capital  stock  sold  or  issued.  Special  sub-accounts  may  be  kept  for 
each  class  of  securities. 

No.  47.     Miscellaneous  Expenditures. 

Charge  to  this  account  the  salaries  and  expenses  of  executive 
and  general  officers  of  the  plant  under  construction,  clerks  in  gen- 
eral offices  engaged  on  construction  accounts  or  work,  rents,  re- 
pairs and  expenses  of  offices  when  rented  for  construction  pur- 
poses, insurance  during  construction,  and  all  other  capital  expendi- 
tures not  chargeable  to  any  of  the  preceding  Capital  Accounts. 

No.  48.     Cost  of  Plant  Purchased.     (In  lieu  of  Plant 
Constructed.) 

Charge  to  this  account  the  cost  of  the  electric  plants 
purchased. 


[23] 


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ydraulic  Power  PI 
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^NIES—  Continued. 

CLASS  A. 

,  Engineering  and  Super 
,  Law  Expense. 

,  Injuries  and  Damages. 
.  Taxes. 
.  Interest. 
Discount  on  Securities. 

Miscellaneous  Expendil 

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[31] 


Classification   of  Revenue  Accounts 

for 
Electric  Light  and  Power  Companies 


Classification  of  Revenue  Accounts 

for 
Electric  Light  and  Power   Companies 


Class  A  Companies 


A.     OPERATING    REVENUES. 

No.    1.  Commercial  Lighting — Metered. 

No.    2.  Commercial  Lighting — Flat  Rate. 

No.    3.  Commercial  Power — Metered. 

No.    4.  Commercial  Power — Flat  Rate. 

No.    5.  Municipal  Street  Lighting — Arc. 

No.    6.  Municipal  Street  Lighting — Incandescent. 

No.    7.  Municipal  Building  Lighting. 

No.    8.  Municipal  Power. 

No.    9.  Sales  to  Other  Electric  Utilities. 

No.  10.  Miscellaneous. 

B.     NON-OPERATING    REVENUES. 

No.  11.  Profit  on  Merchandise  Sales  and  Jobbing. 

No.  12.  Rents  from  Real  Estate  and  Buildings. 

No.  13.  Rents  from  Conduits,  Pole  Lines  and  Apparatus. 

No.  14.  Interest  on  Deposits. 

No.  15.  Interest  and  Dividends  on  Securities  Owned. 

No.  16.  Miscellaneous. 


[35] 


TEXT  OF  CLASSIFICATION  OF  REVENUE 
ACCOUNTS. 

A.  OPERATING  REVENUES. 

No.  1.     Commercial  Lighting — Metered. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations,  for  metered  electric  energy 
supplied  for  lighting. 

Note. — Where  electric  energy  flowing  through  any  meter 
is  used  by  any  consumer  other  than  a  municipal  corporation 
for  lighting  and,  incidentally,  for  power  purposes  such  as 
running  fans,  sewing  machines,  etc.,  the  revenues  derived 
therefrom  shall  be  credited  to  this  account. 

No.  2.     Commercial  Lighting — Flat  Rate. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations,  for  electric  energy  supplied 
for  lighting  at  flat  rates  per  year  or  other  time  unit,  or  on  any 
basis  independent  of  the  quantity  of  energy  supplied. 

Note. — Where  electric  energy  furnished  at  flat  rates  per 
year  or  other  time  unit  is  used  by  any  consumer  other  than 
a  municipal  corporation  for  lighting  and,  incidentally,  for 
power  purposes  such  as  running  fans,  sewing  machines,  etc., 
the  revenues  derived  therefrom  shall  be  credited  to  this 
account. 

No.  3.     Commercial  Power — Metered. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  and  other  electrical  corporations,  for 
metered  electric  energy  supplied  for  heat  or  power. 

No.  4.     Commercial  Power — Flat  Rate. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  and  other  electrical  corporations,  for  electric 
energy  supplied  for  heat  or  power  at  flat  rates  per  year,  or  other 
time  unit,  or  on  any  basis  independent  of  the  quantity  of  energy 
supplied. 

No.  5.     Municipal  Street  Lighting — Arc. 

Credit  to  this  account  all  revenues  derived  from  lighting 
streets  for  municipal  corporations  by  means  of  arc  lamps. 

[361 


No.  6.     Municipal  Street  Lighting — Incandescent. 

Credit  to  this  account  all  revenues  derived  from  lighting 
streets  for  municipal  corporations  by  means  of  incandescent 
lamps. 

No.  7.     Municipal  Building  Lighting. 

Credit  to  this  account  all  revenues  derived  from  electric 
energy  supplied  for  lighting  municipal  buildings,  wnetner  used 
exclusively  for  lighting  or  for  lighting  and  for  heat  or  power, 
or  for  both,  when  supplied  at  lighting  rates  and  not  separately 
measured. 

No.  8.     Municipal  Power. 

Credit  to  this  account  all  revenues  derive^  from  electric 
energy  supplied  to  municipal  corporations  for  power  purposes 
or  for  redistribution  or  sale. 

No.  9.     Sales  to  Other  Electric  Utilities. 

Credit  to  this  account  all  revenues  derived  from  electric 
energy  supplied  to  other  electric  utilities  for  use  of  such  utilities  or 
to  be  by  them  distributed  over  their  own  lines  to  consumers. 

No.  10.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  operating  sources 
not  included  in  any  of  the  preceding  accounts. 


B.     NON-OPERATING    REVENUES. 


No.  11.     Profit  on  Merchandise  Sales  and  Jobbing. 

Credit  to  this  account  all  receipts  from  the  sale  of  electric 
merchandise  and  from  electric  jobbing. 

Charge  to  this  account  the  cost  of  all  merchandise  sold  and 
all  expense  incident  thereto. 

Credit  also  to  this  account  the  profit  or  commission  accruing 
to  the  utility  on  all  jobbing  work  performed  by  it  as  agent 
under  agency  contracts,  whereby  it  undertakes  to  do  jobbing  work 
for  another  for  a  stipulated  profit  or  commission  upon  its  actual 
expense  for  labor,  materials  and  supplies. 

[37] 


No.  12.     Rents  from  Real  Estate  and  Buildings. 

Credit  to  this  account  monthly  as  they  accrue  all  miscel- 
laneous rent  revenues  as  a  return  upon  leased  property  other  than 
electric  plant  and  equipment. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  and 
for  the  taxes  and  insurance  on  the  property  so  rented. 

No.  13.     Rents  from  Conduits,  Pole  Lines  and  Apparatus. 

Credit  to  this  account  all  revenues  from  rental  to  municipal 
or  other  corporations  or  to  individuals  of  conduits,  pole  lines, 
attachments  to  poles,  wattmeters,  transformers,  motors,  or  any 
other  electric  apparatus. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  the 
property  so  rented. 

No.  14.     Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  funds 
deposited  with  Banks,  Trust  Companies,  or  individuals. 

No.  15.     Interest  and  Dividends  on  Securities  Owned. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities. 

Credit  also  to  this  account  dividends  upon  stock  of  other 
corporations  owned  by  the  utility. 

No.  16.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  included  in  any  of  the  preceding  accounts. 


DEDUCTIONS  FROM  GROSS  REVENUE 


Discounts  and  Adjustments. 

Utilities  which  carry  gross  charges  on  the  consumer's  ledger 
shall  charge  to  this  account  all  discounts  made  for  prompt  pay- 
ment of  their  accounts  for  light  and  power  service.  Charge  also 
with  all  adjustments  made  to  consumers. 

[38  ] 


A  charge  may  also  be  made  to  this  account  each  month, 
with  a  corresponding  credit  to  an  appropriate  Reserve  Account, 
of  an  amount  estimated,  by  its  uniform  application  throughout 
the  year,  to  yield  to  such  reserve  fund  an  amount  sufficient  to 
cover  all  accounts  for  electric  energy  which  became  uncollectible 
and  are  charged  to  the  reserve  fund  because  of  the  removal  of 
the  debtor  beyond  the  jurisdiction  of  the  state,  the  operation  of 
the  Statute  of  Limitations,  discharge  in  bankruptcy,  or  for  any 
other  sufficient  reason  after  diligent  effort  to  collect. 


[  39] 


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Classification  of  Operating  Expenses 

for 
Electric  Light  and  Power  Companies 


Classification  of  Operating  Expenses 

for 
Electric  Light  and  Power  Companies 


Class  A  Companies 


I.  PRODUCTION. 

II.  TRANSMISSION  AND  TRANSFORMATION. 

III.  STORAGE. 

IV.  DISTRIBUTION. 
V.  UTILIZATION. 

VI.  COMMERCIAL. 

VII.  GENERAL. 

I.     PRODUCTION. 

A.     Water  Power  Generation. 
Operation. 

No.  1.  Superintendence. 

No.  2.  Hydraulic  Labor. 

No.  3.  Station  Labor. 

No.  4.  Miscellaneous  Labor. 

No.  5.  Lubricants. 

No.  6.  Miscellaneous  Supplies  and  Expenses. 

No.  7.  Water  Purchased  for  Power. 

No.  8.  Other  Operations — Dr. 

No.  9.  Other  Operations— Cr. 

Maintenance. 

No.  10.  Dams  and  Intakes. 

No.  11.  Flumes  and  Canals. 

No.  12.  Reservoirs  and  Forebays. 

No.  13.  Penstocks  and  Tailraces. 

No.  14.  Wheels  and  Governors. 

No.  15.  Generators  and  Transformers. 

No.  16.  Switchboards,  Switching  Apparatus  and  Wiring. 

No.  17.  Miscellaneous  Station  Equipment. 

[47] 


No.  18.  Buildings,  Fixtures  and  Grounds. 

No.  19.  Way  and  Cars. 

No.  20.  Telephone  System. 

No.  21.  Other  Operations — Dr. 

No.  22.  Other  Operations— Cr. 

B.     Steam  Power  Generation. 
Operation. 

No.  23.  Superintendence. 

No.  24:.  Station  Labor. 

No.  25.  Miscellaneous  Labor. 

No.  26.  Fuel. 

No.  27.  Water. 

No.  28.  Lubricants. 

No.  29.  Miscellaneous  Supplies  and  Expenses. 

No.  30.  Steam  Purchased  for  Power. 

No.  31.  Other  Operations— Dr. 

No.  32.  Other  Operations — Cr. 

Maintenance. 

No.  33.  Boilers. 

No.  34.  Boiler  Accessories  and  Piping. 

No.  35.  Engines. 

No.  36.  Generators  and  Transformers. 

No.  37.  Switchboards,  Switching  Apparatus  and  Wiring. 

No.  38.  Miscellaneous  Station  Equipment. 

No.  39.  Buildings,  Fixtures  and  Grounds. 

No.  40.  Other  Operations — Dr. 

No.  41.  Other  Operations— Cr. 

C.     Electric  Current  Purchased. 

No.  42.  Electric  Current  Purchased. 

No.  43.  Other  Operations — Dr. 

No.  44.  Other  Operations — Cr. 

II.     TRANSMISSION    AND    TRANSFORMATION. 

Operation. 

No.  45.  Superintendence. 

No.  46.  Overhead  System. 

No.  47.  Underground  System. 

T48] 


No.  48.     Substation,  Transformer  Station  and  Switching 

Station  Labor. 

No.  49.  Supplies  and  Expenses. 
No.  50.  Other  Operations — Dr. 
No.  51.  Other  Operations — Cr. 

Maintenance. 

No.  52.  Right  of  Way,  Patrol  Roads  and  Bridges. 

No.  53.  Overhead  System. 

No.  54.  Underground  System. 

No.  55.  Substation,  Transformer  Station  and  Switching 

Station  Equipment. 

No.  56.  Buildings,  Fixtures  and  Grounds. 

No.  57.  Telephone  System. 

No.  58.  Other  Operations — Dr. 

No.  59.  Other  Operations — Cr. 

III.     STORAGE. 
Operation. 

No.  60.     Labor. 

No.  61.     Supplies  and  Expenses. 

Maintenance. 

No.  62.     Equipment. 

No.  63.     Buildings,  Fixtures  and  Grounds. 

IV.     DISTRIBUTION. 
Operation. 

No.  64.  Superintendence. 

No.  65.  Overhead  System. 

No.  66.  Underground  System. 

No.  67.  Line  Transformers. 

No.  68.  Services. 

No.  69.  Meters. 

No.  70.  Miscellaneous  Supplies  and  Expenses. 

No.  71.  Other  Operations — Dr. 

No.  72.  Other  Operations— Cr. 

Maintenance. 

No.  73.     Overhead  System. 
No.  74.     Underground  System. 
No.  75.     Line  Transformers. 

[49] 


No.  76.  Services. 

No.  77.  Meters. 

No.  78.  Telephone  System. 

No.  79.  Other  Operations — Dr. 

No.  80.  Other  Operations— Cr. 

V.  UTILIZATION. 
Operation. 

No.  81.  Commercial  Arc  Lamps. 

No.  82.  Commercial  Incandescent  Lamps. 

No.  83.  Consumers'  Installations. 

No.  84.  Municipal  Arc  Lamps. 

No.  85.  Municipal  Incandescent  Lamps. 

Maintenance. 

No.  86.  Commercial  Arc  Lamps. 

No.  87.  Commercial  Incandescent  Lamps — Renewals. 

No.  88.  Consumers'  Installations. 

No.  89.  Municipal  Arc  Lamps. 

No.  90.  Municipal  Incandescent  Lamps — Renewals. 

No.  91.  Municipal  Incandescent  Lamp  Accessories. 

VI.  COMMERCIAL. 

No.  92.  Office  Salaries  and  Expenses. 

No.  93.  New  Business  Salaries  and  Expenses. 

No.  94.  Advertising. 

No.  95.  Wiring  and  Appliances. 

No.  96.  Office  Supplies  and  Expenses. 

VII.     GENERAL. 

No.    97.  Salaries  and  Expenses  of  General  Officers. 

No.    98.  Salaries  and  Expenses  of  General  Office  Clerks. 

No.    99.  Printing,  Stationery  and  Office  Supplies — General. 

No.  100.  General  Office  Expense. 

No.  101.  Miscellaneous  General  Expense. 

No.  102.  Law  Expense — General. 

No.  103.  Injuries  and  Damages. 

No.  104.  Insurance. 

No.  105.  General  Office  Rent. 

No.  106.  Store  Expenses. 

No.  107.  Maintenance  of  General  Office  Buildings,  Fixtures, 
Equipment  and  Grounds. 

[50] 


TEXT  OF   CLASSIFICATION   OF   OPERATING 
EXPENSES. 

I.     PRODUCTION. 

A.     Water  Power  Generation. 
Operation. 

No.  1.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the 
Superintendent  and  general  foremen  of  the  water  power  generat- 
ing plant.  This  includes  also  the  salaries  and  expenses  of  drafts- 
men and  all  clerical  help  upon  records  and  accounts  directly 
chargeable  to  the  water  power  generating  plant,  whether  at  the 
general  office  or  at  the  plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  and  load  dispatchers  assignable  to  the 
water  power  generating  plant. 

Charge  no  material  to  this  account. 
No.  2.     Hydraulic  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating 
the  hydraulic  works,  including  foremen,  intake  operators,  flume 
patrolmen,  cleaners  at  reservoirs  and  screens  and  all  other  em- 
ployes whose  duties  concern  the  operation  of  the  hydraulic  de- 
velopment outside  of  the  generating  station. 

No.  3.     Station  Labor. 

Charge  to  this  account  the  wages  of  station  operators,  helpers 
and  oilers  engaged  in  operating  the  station  equipment,  beginning 
at  end  of  penstock  and  ending  where  the  electric  current  leaves 
the  generating  station. 

The  operation  of  substation  apparatus  and  equipment  occupy- 
ing the  same  building  with  the  water  power  generating  plant 
should  be  charged  to  account  No.  48 — Substation  Labor  (Trans- 
mission and  Transformation). 

No.  4.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  employes  in  and  about 
the  water  power  generating  plant  engaged  in  miscellaneous  oper- 

[511 


ating  work,  including  watchmen,  labor  cleaning  buildings  and 
yards,  janitors,  messengers,  and  general  labor  not  chargeable  to 
any  of  the  foregoing  water  power  generating  plant  labor  accounts. 

No.  5.     Lubricants. 

Charge  to  this  account  the  cost  of  lubricants  for  hydraulic 
prime  movers,  machinery  connected  therewith  and  auxiliary 
pumping  and  exciting  machinery.  This  does  not  include  trans- 
former oil,  wagon  grease  or  oil  for  lanterns. 

Charge  also  to  this  account  the  cost  of  recovering  oil  from 
waste  and  the  cost  of  filtering  and  handling. 

No.  6.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  water  power  generating  plant  not 
properly  chargeable  to  other  accounts,  as  follows : 

(a)  PRODUCTION   SUPPLIES. 

All  supplies  used  in  the  water  power  generating  plant 
which  are  consumed  in  the  operating  process,  the  replace- 
ment of  which  does  not  constitute  a  repair  or  a  renewal. 

• 

Principal  Items. 

Waste,  packing,  wiping  supplies,  gauge  glasses, 
gaskets,  bolts,  screws,  nails,  dynamo  and  motor 
brushes,  cans  for  containing  rags  and  waste,  and 
hand  oil  cans. 

(b)  STATION  EXPENSES 

The  general  and  miscellaneous  expenditures  in  the  water 
power  generating  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire 
protection  systems,  janitors'  supplies ;  ice,  meals  and 
car  fares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
water  power  generation. 

[52  ] 


Charge  to  this  account  the  cost  of  water  purchased  for  water 
power  generation. 

No.  7.     Water  Purchased  for  Power. 
No.  8.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  ''Water  Power  Generation — Operation",  the  dis- 
tributed charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  water 
within  the  same  company. 

No.  9.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water 
Power  Generation — Operation"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same 
company. 

Maintenance. 

Definition. — MAINTENANCE  consists  of  all  expendi- 
tures for  current  or  ordinary  repairs  and  renewals,  occa- 
sioned by  wear  and  tear,  made  in  order  to  maintain  the 
productive  capacity  of  the  plant  in  its  original  and 
equivalent  state  of  efficiency.  It  includes  all  repair  items 
and  all  minor  renewals  of  property  such  as  repair  parts 
of  machinery  and  apparatus,  repairs  and  small  renewals  to 
the  transmission  and  distribution  systems,  etc.  When  a 
large  or  general  renewal  is  made  at  one  time,  such  as  the 
complete  replacement  of  a  building,  unit  of  equipment,  or 
other  facility,  the  cost  of  such  replacement  will  be 
charged  to  the  Replacement  Reserve  Account. 

No.  10.     Dams  and  Intakes. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
dams  and  intakes  with  their  appurtenant  gates,  valves,  weirs, 
spillways,  screens,  etc. 

No.  11.     Flumes  and  Canals. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
flumes,  canals,  tunnels  or  other  conduits  between  the  intake  gates 
and  the  forebay,  together  with  the  apparatus  appurtenant  thereto. 

No.  12.     Reservoirs  and  Forebay s. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
storage  reservoirs  and  forebays.  This  includes  repairs  to  linings 

[53] 


of  walls  and  bottoms,  gate  houses  and  headgate  equipment  at  the 
head  of  penstocks. 

No.  13.     Penstocks  and  Tailraces. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
penstocks  or  other  pressure  pipes  between  the  forebay  gates  and 
the  water  wheels,  and  also  all  waste  ways  or  channels  conducting 
water  from  the  outlet  of  the  draft  tubes  to  the  point  of  final 
discharge. 

No.  14.     Wheels  and  Governors. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
water  wheels,  governors  and  their  accessories.  This  includes  all 
equipment  from  penstocks  to  tailraces,  such  as  gates,  valves, 
pumps,  piping,  etc.,  used  in  connection  with  water  wheels  and 
governors. 

Principal  Items. 

Water  wheels  and  housings,  needle  valves,  nozzles,  de- 
flecting hoods,  relief  valves,  air  compressors  for  surge 
tanks,  pumps  for  governors  and  necessary  piping  in  con- 
nection therewith. 

No.  15.     Generators  and  Transformers. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
generators,  exciters  and  other  electric  generating  apparatus  driven 
by  hydraulic  power;  motor  generator  exciter  sets,  transformers 
used  for  transmission  purposes,  and  renewing  transformer  oil. 

Note — Maintenance  of  motors  and  transformers  for  driv- 
ing auxiliary  apparatus  will  be  charged  to  the  appropriate 
equipment  accounts. 

No.  16.     Switchboards,  Switching  Apparatus  and  Wiring. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
switchboards  and  switching  apparatus,  meters  and  equipment. 
This  includes  such  items  as  bus  bars,  oil  switches,  disconnecting 
switches,  instrument  transformers,  ground  protecting  devices, 
static  relief  equipment  inside  the  station,  remote  control  and. 
signaling  apparatus,  storage  batteries  for  operating  station  equip- 
ment, and  all  high  tension  and  low  tension  wiring  except  that  for 
local  lighting. 

[54] 


Note — When  apparatus  as  listed  in  this  account  receives 
power  from  the  generators,  or  from  transmission  lines,  and 
transforms  or  converts  it  for  delivery  to  the  distribution 
system,  the  maintenance  of  such  apparatus  will  be  charged 
to  the  appropriate  substation  equipment  maintenance  accounts 
under  "Transmission  and  Transformation". 


No.  17.     Miscellaneous  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
all  miscellaneous  equipment  in  and  about  the  water  power  generat- 
ing station  which  is  not  properly  included  in  one  of  the  regular 
maintenance  accounts. 


Principal  Items. 

Shafting,  belting,  rope  and  cable  drives,  clutches,  pulleys, 
idler  wheels,  hoists,  cranes,  tools  and  all  other  accessory 
equipment. 

No.  18.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
water  power  generating  plant  buildings  and  fixtures  and  maintain- 
ing grounds. 

Principal  Items. 

Permanent  foundations  for  equipment ;  furniture,  fixtures 
and  other  property  in  and  about  the  water  power  gener- 
ating plant  not  specifically  provided  for  elsewhere ; 
plumbing  for  water,  sewerage  and  drainage ;  apparatus 
for  heating,  lighting  and  ventilating ;  fire  protection  sys- 
tem ;  grounds,  streets  and  sidewalks ;  elevators,  including 
control  and  operating  apparatus  ;  lockers  ;  painting ;  em- 
ployes' dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  water  power  generating  plant. 

Note — Permanent  foundations  are  those  designed  as 
a  part  of  the  permanent  construction  of  the  building  and 
independent  of  their  use  in  connection  with  any  particu- 
lar unit  of  equipment.  The  maintenance  of  foundations 
prepared  especially  for  certain  units  of  equipment  and 
designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 

[55  ] 


No.  19.     Way  and  Cars. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
rolling  stock,  roadbed  and  steel  in  connection  with  spur  tracks, 
tramways,  inclines,  freight  car  barges,  etc.,  which  are  a  part  of 
the  hydraulic  development. 

No.  20.     Telephone  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
telephone  lines,  telephone  apparatus  and  switchboards  of  the  tele- 
phone system  in  the  water  power  generating  station  and  between 
the  station  and  the  headworks.  The  cost  of  repairing  and  renew- 
ing telephone  apparatus  and  switchboards  used  jointly  for  pro- 
duction and  transmission  should  be  apportioned  between  this 
account  and  account  57 — Telephone  System  (Transmission  and 
Transformation ) . 

No.  21.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Water  Power  Generation — Maintenance",  the  dis- 
tributed charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  water 
within  the  same  company. 

No.  22.     Other  Operations— -Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Water 
Power  Generation — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  com- 
pany. 

B.     Steam  Power  Generation. 

Operation. 
No.  23.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the 
Superintendent  and  general  foremen  of  the  steam  power  generat- 
ing plant.  This  includes  also  the  salaries  and  expenses  of  chem- 
ists, draftsmen  and  all  clerical  help  upon  records  and  accounts 
directly  chargeable  to  the  steam  power  generating  plant,  whether 
at  the  general  office  or  at  the  plant. 

[56] 


Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  and  load  dispatchers  assignable  to  the 
steam  power  generating  plant. 

Charge  no  material  to  this  account. 

No.  24.     Station  Labor. 

Charge  to  this  account  the  cost  of  all  operating  labor  in  con- 
nection with  the  generation  of  steam,  the  operation  of  steam 
prime  mover  equipment,  and  electrical  apparatus  and  devices 
driven  by  steam  power,  as  follows : 

(a)  BOILER  LABOR. 

Labor  in  boiler  room  and  elsewhere  in  and  about  the 
premises  having  to  do  with  the  making  of  steam. 

Principal  Items. 

Labor  of  boiler  room  foreman,  water  tenders,  fire- 
men, coal  handlers,  ash  handlers,  boiler  cleaners  and 
feed  pumpmen. 

(b)  ENGINE   LABOR. 

Labor  on  prime  movers  and  accessories. 

Principal  Items. 

Labor  of  engineers  and  assistants,  oilers,  wipers  and 
machinists. 

(c)  ELECTRICAL   LABOR. 

All  labor  in  connection  with  operating  electrical  appara- 
tus, beginning  with  the  generator  and  ending  where  the  elec- 
tric current  leaves  the  generating  station.  This  includes  the 
operation  of  generators,  exciters,  transformers,  wiring, 
switchboards,  instruments  and  all  electrical  equipment  used  in 
the  production  of  electric  power  by  steam. 

Principal  Items. 

Labor  of  station  operators  and  assistants,  regulators 
and  switchboard  men. 

The  operation  of  substation  apparatus  and  equipment 
occupying  the  same  building  with  the  steam  power  generat- 

[67] 


ing  plant  should  be  charged  to  Account  48 — Substation  Labor 
(Transmission  and  Transformation). 

No.  25.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  all  employes  in  and 
about  the  steam  power  generating  plant  engaged  in  miscellaneous 
operating  work,  including  watchmen,  labor  cleaning  buildings  and 
yards,  janitors,  messengers  and  general  labor  not  chargeable  to 
any  of  the  foregoing  steam  power  generating  plant  labor  accounts. 

No.  26.     Fuel 

Charge  to  this  account  the  cost  of  all  fuel  used  for  steam, 
whether  coal,  oil,  wood  or  other  fuel,  at  the  cost  f.  o.  b.  point  of 
delivery  at  plant  for  storage.  This  includes  the  invoice  cost  of 
the  fuel,  freight,  switching,  demurrage,  cartage  and  loss  due  to 
shrinkage. 

Charge  also  to  this  account  all  expense,  both  labor  and 
material,  incident  to  moving  ashes  from  temporary  dump  to 
final  dump. 

Credit  to  this  account  all  revenue  received  from  the  sale  of 
ashes. 

No.  27.     Water. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed  and 
condensing  purposes.  If  the  water  is  purchased,  charge  at  the 
purchase  price ;  if  pumped,  charge  here  the  cost  of  operating  the 
pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials 
used  for  water  purification  and  filtration ;  also  water  purification 
labor. 

Water  used  for  cooling  transformers  and  for  general  use 
should  be  charged  to  Account  29 — Miscellaneous  Supplies  and 
Expenses. 

No.  28.     Lubricants. 

Charge  to  this  account  the  cost  of  lubricants  for  all  ma- 
chinery and  apparatus  in  the  steam  power  generating  plant, 
including  boiler  room  machinery,  engines  and  auxiliaries,  electric 
apparatus  driven  by  steam  power,  motor  generator  exciter  sets, 

[  58] 


etc.     This  does  not  include  transformer  oil,  wagon  grease  or  oil 
for  lanterns. 

Charge  also  to  this  account  the  cost  of  recovering  oil  from 
waste  and  the  cost  of  filtering  and  handling. 

No.  29.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  steam  power  generating  plant  not 
properly  chargeable  to  other  accounts,  as  follows: 

(a)  PRODUCTION  SUPPLIES. 

All  supplies  used  in  the  steam  power  generating  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  gauge  glasses, 
gaskets,  fireroom  tools,  steam  and  air  hose,  bolts, 
screws,  nails,  dynamo  and  motor  brushes,  cans  for 
containing  rags  and  waste,  hand  oil  cans,  and  water 
for  cooling  transformers  and  general  use. 

(b)  STATION  EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  steam 
power  generating  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire 
protection  systems ;  janitors'  supplies ;  ice,  meals  and 
car  fares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
steam  power  generation. 

No.  30.     Steam  Purchased  for  Power. 

Charge  to  this  account  the  cost  of  steam  purchased  for  steam 
power  generation. 

No.  31.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Steam  Power  Generation — Operation",  the  distrib- 

[59  ] 


uted  charges  having  been  made  to  the  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  water  within  the 
same  company. 

No.  32.     Other  Operations— Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam 
Power  Generation — Operation"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  com- 
pany. 

Maintenance.* 

No.  33.     Boilers. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boilers  and  settings,  metal  stacks  and  breechings. 

Principal  Items. 

Boiler  settings,  metal  stacks  and  breechings,  bridge  walls, 
arches,  grate  bars,  stoker  bars,  furnaces,  valves,  super- 
heaters, dampers,  headers  and  tubes. 

No.  34.     Boiler  Accessories  and  Piping. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boiler  accessories,  auxiliary  apparatus  and  piping. 

Principal  Items. 

Feed  pumps,  water  feed  piping,  steam  piping  from  the 
boiler  to  the  engine  throttle,  blower  engines,  boiler  blow- 
off  system,  and  similar  auxiliary  equipment;  coal  con- 
veyor and  parts,  ash  conveyor  and  parts,  coal  bunkers 
inside  the  station,  stoker  engines  and  shafting,  coal 
scales,  filters,  boiler  compound  injectors  and  pumps, 
heaters — primary  and  secondary — economizers,  and  wa- 
ter meters. 

No.  35.     Engines. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
steam  engines  and  steam  turbines  used  for  electric  power  genera- 
tion. 

*See  definition  on  page  53. 

[60] 


No.  36.     Generators  and  Transformers. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
generators,  exciters  and  other  electric  generating  apparatus  driven 
by  steam  power ;  motor  generator  exciter  sets,  transformers  used 
for  transmission  purposes,  and  renewing  transformer  oil. 

Note — Maintenance  of  motors  and  transformers  for 
driving  auxiliary  apparatus  will  be  charged  to  the  appro- 
priate equipment  accounts. 

No.  37.     Switchboards,  Switching  Apparatus  and  Wiring. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
switchboards  and  switching  apparatus,  meters  and  equipment. 
This  includes  such  items  as  bus  bars,  oil  switches,  disconnecting 
switches,  instrument  transformers,  ground  protecting  devices, 
static  relief  equipment  inside  the  station,  remote  control  and  sig- 
nalling apparatus,  storage  batteries  for  operating  station  equip- 
ment, and  all  high  tension  and  low  tension  wiring  except  that  for 
local  lighting. 

Note — When  apparatus  as  listed  in  this  account  receives 
power  from  the  generators,  or  from  transmission  lines,  and 
transforms  or  converts  it  for  delivery  to  the  distribution  sys- 
tem, the  maintenance  of  such  apparatus  will  be  charged  to 
the  appropriate  substation  equipment  maintenance  accounts 
under  "Transmission  and  Transformation". 

No.  38.     Miscellaneous  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
steam  power  generating  plant  auxiliary  equipment,  including  ex- 
haust steam  piping,  condensers,  vacuum  pumps  and  piping,  oiling 
systems,  water  piping  for  cooling  engines  and  transformers ; 
power  transmission  equipment  such  as  shafting,  belting,  rope  and 
cable  drives,  clutches,  pulleys  and  idler  wheels ;  motors,  hoists, 
cranes,  tools  and  all  other  accessory  equipment. 

No.  39.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
steam  power  generating  plant  buildings  and  fixtures  and  main- 
taining grounds. 

Principal  Items, 

Permanent  foundations  for  equipment ;  brick  or  concrete 
stacks ;   furniture,   fixtures   and   other  property  in   and 

[61] 


about  the  generating  plant  not  specifically  provided 
for  elsewhere ;  plumbing  for  water,  sewerage  and 
drainage;  apparatus  for  heating,  lighting  and  ventilat- 
ing; fire  protection  system;  grounds,  streets  and  side- 
walks; elevators,  including  control  and  operating  ap- 
paratus; lockers;  painting;  employes'  dwellings  and 
other  miscellaneous  buildings  used  in  connection  with 
the  steam  power  generating  plant. 

Note — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equip- 
ment accounts. 

No.  40.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Steam  Power  Generation — Maintenance",  the  dis- 
tributed charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  water 
within  the  same  company. 

No.  41.     Other  Operations— Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam 
Power  Generation — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  com- 
pany. 

C.     Electric  Current  Purchased. 

No.  42.     Electric  Current  Purchased. 

Charge  to  this  account  the  cost  of  all  electric  current  pur- 
chased for  the  purpose  of  re-distribution  and  sale. 

No.  43.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Electric  Current  Purchased",  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co- 
ordinate departments,  such  as  railway,  gas  or  water  within  the 
same  company. 

[62  ] 


No.  44.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric 
Current  Purchased"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  company. 

II.     TRANSMISSION    AND    TRANSFORMATION. 

Operation. 
No.  45.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  superin- 
tendents and  general  foremen  of  the  transmission  system  and  of 
substations.  This  includes  also  the  salaries  and  expenses  of 
draftsmen  and  all  clerical  help  upon  records  and  accounts  directly 
chargeable  to  the  transmission  system  and  substations. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  and  load  dispatchers  assignable 
to  the  transmission  system  and  substations. 

Charge  no  material  to  this  account. 

No.  46.     Overhead  System. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting  and 
testing  overhead  transmission  lines  and  their  equipment,  locating 
and  clearing  overhead  transmission  line  and  telephone  trouble, 
protecting  lines  from  forest  fires,  floods  and  stump  blasting  opera- 
tions, and  all  work  in  connection  with  operating  transmission  lines 
which  is  necessary  to  keep  them  in  service  and  is  not  in  the 
nature  of  repairs  or  renewals. 

Charge  also  to  this  account  the  amount  of  rental  paid  for 
wires  (excepting  telephone  wires)  and  for  poles,  towers  and 
right  of  way. 

When  poles  or  other  structures  carry  both  transmission  and 
distribution  wires,  the  operating  costs  should  be  apportioned  be- 
tween this  account  and  Account  65 — Overhead  System  (Distri- 
bution). 

No.  47.     Underground  System. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  un- 
derground cables,  manholes  and  junction  boxes,  and  all  wages  and 

[63  ] 


expenses  in  connection  with  locating  and  clearing  underground 
transmission  line  and  telephone  trouble. 

Charge  also  to  this  account  the  amount  of  rental  paid  for 
cables  (excepting  telephone  cables)  and  conduits  leased  from 
municipal  or  other  corporations. 

When  underground  conduits  contain  both  transmission  and 
distribution  cables,  the  operating  costs  should  be  apportioned  be- 
tween this  account  and  Account  66 — Underground  System  (Dis- 
tribution ) . 

No.  48.     Substation,  Transformer  Station  and  Switching 
Station  Labor. 

Charge  to  this  account  the  wages  of  substation,  transformer 
station  and  switching  station  operators,  assistants,  regulators,  etc. 
Also  the  wages  of  wiremen,  station  meter  testers,  janitors,  mes- 
sengers, watchmen,  etc.,  employed  at  such  stations. 

No.  49.     Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  operation  of  substations, 
transformer  stations  and  switching  stations  not  properly  charge- 
able to  other  accounts,  as  follows : 

fa)     SUPPLIES. 

All  supplies  used  in  substations,  transformer  stations  and 
switching  stations  which  are  consumed  in  the  operating 
process,  the  replacement  of  which  does  not  constitute  a  repair 
or  a  renewal. 

Principal  Items. 

Waste,  wiping  supplies,  lubricants,  machine  brushes, 
cans  for  containing  rags  and  waste,  hand  oil  cans, 
and  water  for  cooling  transformers  and  for  general 
use. 

(b)       EXPENSES. 

The  general  and  miscellaneous  expenditures  in  substa- 
tions, transformer  stations  and  switching  stations  not  properly 
chargeable  to  other  accounts. 

[64  ] 


Principal  Items. 

Operation  of  the  lighting,  heating,  cleaning  and  fire 
protection  systems  ;  janitors'  supplies  ;  ice,  meals  and 
car  fares ;  stationery,  including  report  forms ;  toilet 
service ;  telephone  rentals  and  the  proportion  of 
stable  and  vehicle  expense  chargeable  to  substations, 
transformer  stations  and  switching  stations. 

No.  50.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Transmission  and  Transformation — Operation", 
the  distributed  charges  having  been  made  to  the  primary  accounts 
of  other  co-ordinate  departments,  such  as  railway,  gas  or  water 
within  the  same  company. 

No.  51.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Trans- 
mission and  Transformation — Operation"  chargeable  to  other  co- 
ordinate departments,  such  as  railway,  gas  or  water  within  the 
same  company. 

Maintenance.* 

No.  52.     Right  of  Way,  Patrol  Roads  and  Bridges. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
patrol  roads,  bridges,  fences  and  gates  along  right  of  way;  also 
the  cost  of  clearing,  cutting  brush  and  trimming  trees  along  the 
transmission  lines. 

No.  53.     Overhead  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the 
overhead  transmission  system,  including  labor,  materials,  tools  and 
expenses. 

Principal  Items. 

Poles,  towers,  crossarms,  insulators,  insulator  pins, 
braces,  brackets,  guys,  transmission  system  lightning  ar- 
resters (installed  outside  of  stations  and  substations), 
lightning  arrester  stations,  pole  top  or  other  transmission 

*See  definition  on  page  55. 

'     F66  ] 


line  switches;  repainting,  removing  and  resetting  poles 
and  towers ;  repairing  pavements  and  sidewalks ;  cost  of 
line  booths  and  tools. 

When  poles  or  other  structures  carry  both  transmission  and 
distribution  wires,  the  maintenance  costs  should  be  apportioned 
between  this  account  and  Account  73 — Overhead  System  (Distri- 
bution.) 

No.  54.     Underground  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
the  underground  transmission  system,  including  labor,  materials, 
tools  and  expenses. 

Principal  Items. 

Cables,  static  relief  apparatus  (installed  outside  of  sta- 
tions and  substations),  conduits,  manholes,  sewer  con- 
nections, sewer  traps,  repairing  pavements  and  side- 
walks. 

When  conduits  contain  both  transmission  and  distribution 
cables,  the  maintenance  costs  should  be  apportioned  between  this 
account  and  Account  74 — Underground  System  (Distribution). 

No.  55.     Substation,  Transformer  Station  and  Switching 
Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
transformers,  motor  generators,  rotary  converters,  boosters  and 
renewing  transformer  oil. 

Charge  also  to  this  account  the  cost  of  repairing  and  renew- 
ing switchboards  and  switching  apparatus,  meters  and  equipment. 
This  includes  such  items  as  bus  bars,  oil  switches,  disconnecting 
switches,  instrument  transformers,  ground  protecting  devices, 
static  relief  equipment  inside  the  stations,  remote  control  and 
signalling  apparatus,  storage  batteries  for  operating  station 
equipment,  and  all  high  tension  and  low  tension  wiring  except  that 
for  local  lighting. 

No.  56.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
substation,  transformer  station  and  switching  station  buildings 
and  fixtures,  and  maintaining  grounds. 

[66] 


Principal  Items. 

Permanent  foundations  for  equipment  ;  furniture,  fixtures 
and  other  property  in  and  about  the  substations,  trans- 
former stations  and  switching  stations  not  specifically 
provided  for  elsewhere;  plumbing  for  water,  sewerage 
and  drainage  ;  apparatus  for  lighting,  heating  and  venti- 
lating ;  fire  protection  system  ;  grounds,  streets  and  side- 
walks; elevators,  including  control  and  operating  appa- 
ratus; lockers;  painting;  employes'  dwellings  and  other 
miscellaneous  buildings  used  in  connection  with  the  sub- 
stations, transformer  stations  and  switching  stations. 


—  Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 


No.  57.     Telephone   System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
telephone  equipment  and  telephone  lines  used  for  the  operation 
of  the  transmission  and  transformation  systems.  This  includes  the 
cost  of  repair  parts  to  telephones,  telephone  switchboards,  tele- 
phone wire,  insulators,  poles  and  crossarms. 

No.  58.     Other  Operations  —  Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Transmission  and  Transformation  —  Maintenance", 
the  distributed  charges  having  been  made  to  the  primary  accounts 
of  other  co-ordinate  departments,  such  as  railway,  gas  or  water 
within  the  same  company. 

No.  59.     Other  Operations  —  Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Trans- 
mission and  Transformation  —  Maintenance"  chargeable  to  other 
co-ordinate  departments,  such  as  railway,  gas  or  water  within  the 
same  company. 

T67] 


III.     STORAGE. 
Operation. 

No.  60.     Labor. 

Charge  to  this  account  the  salaries  of  employes  engaged  in 
the  operation  of  storage  batteries,  including  superintendents, 
clerks,  inspectors,  testers,  battery  men,  labor  incident  to  the  opera- 
tion of  boosters ;  janitors,  messengers,  watchmen,  etc. 

No.  61.     Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  storage  battery  installation 
not  properly  chargeable  to  other  accounts,  as  follows : 

(a)  STORAGE  BATTERY  SUPPLIES. 

All  supplies  used  in  the  storage  battery  installation  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Soda,  sponges,  brooms,  waste,  rags,  brushes  for 
boosters  and  compensators,  hydrometers  and  ther- 
mometers. 

(b)  STORAGE  BATTERY   EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  stor- 
tage  battery  installation  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  -fire 
protection  systems  ;  janitors'  supplies  ;  ice,  meals  and 
car  fares ;  stationery,  including  report  forms ;  toilet 
service.  Charge  also  to  this  account  the  propor- 
tion of  stable  and  vehicle  expense  chargeable  to 
storage. 

[68] 


Maintenance.* 


No.  62.     Equipment. 


Charge  to  this  account  the  cost  of  repairing  and  renewing 
storage  batteries  and  their  equipment. 

Principal  Items. 

Battery  tanks,  linings  and  plates,  electrolyte,  glass  plates 
and  covers,  switchboards  and  instruments,  cables,  regu- 
lating apparatus,  boosters,  compensators,  hydrogen 
generators  and  cell  fillers. 

No.  63.     Buildings,   Fixtures  and   Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
buildings  and  fixtures,  and  maintaining  grounds  used  for  storage 
battery  purposes. 

IV.     DISTRIBUTION. 

Operation. 

Note — Utilities  desiring  to  keep  separate  the  costs  of 
operating  Commercial  and  Municipal  distribution  systems 
may  subdivide  the  following  Operation  accounts  for  that  pur- 
pose. 

No.  64.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  superin- 
tendents and  general  foremen  of  the  distribution  system.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts  directly  chargeable  to  the  distribu- 
tion system. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  and  load  dispatchers  assignable  to  the  dis- 
tribution system. 

Charge  no  material  to  this  account. 

No.  65.     Overhead  System. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  over- 
head distribution  lines,  and  all  wages  and  expenses  in  connect;on 

*See  definition  on  page  53. 

[69  ] 


with  locating  and  clearing  distribution  line  and  telephone  trouble. 
Charge  also  to  this  account  the  amount  of  rental  paid  for  wires 
(excepting  telephone  wires)  and  for  poles  or  towers  and  space 
on  same.  When  poles  or  towers  carry  both  distribution  and  trans- 
mission wires  the  operating  costs  should  be  apportioned  between 
this  account  and  Account  46 — Overhead  System  (Transmission  & 
Transformation) . 

No.  66.     Underground  System. 

* 

Charge  to  this  account  the  cost  of  inspecting  and  testing  un- 
derground cables,  manholes  and  junction  boxes,  and  all  wages 
and  expenses  in  connection  with  locating  and  clearing  trouble  in 
the  underground  distribution  and  telephone  system.  Charge  also 
to  this  account  the  amount  of  rental  paid  for  cables  (excepting 
telephone  cables)  and  conduits  leased  from  municipal  or  other 
corporations. 

When  underground  conduits  contain  both  distribution  and 
transmission  cables,  the  operating  costs  should  be  apportioned 
between  this  account  and  Account  47 — Underground  System 
(Transmission  and  Transformation). 

No.  67.     Line  Transformers. 

Charge  to  this  account  the  cost  of  removing  and  resetting  line 
transformers  and  their  accessories,  such  as  fuses,  cut-outs, 
switches,  etc.,  whether  on  poles,  in  transformer  vaults,  or  on  the 
premises  of  the  consumer;  also  routine  testing  and  inspecting  of 
such  apparatus.  Utilities  may  at  their  option  charge  the  labor 
cost  of  the  first  installation  of  line  transformers  to  this  account. 

No.  68.     Services. 

Charge  to  this  account  the  cost  of  disconnecting  and  recon- 
necting overhead  and  underground  services  at  the  consumers' 
premises,  including  wages  and  expenses  of  inspectors.  Utilities 
may  at  their  option  charge  to  this  account  the  entire  cost  of  the 
first  installation  of  the  overhead  or  underground  services,  with 
the  exception  of  that  portion  of  underground  services  between  the 
distribution  mains  and  the  first  junction  box  or  main  line  switch, 
which  should  be  charged  to  Capital  Account  No.  31 — Distribution 
System  Equipment  (Underground).  In  case  the  first  cost  of 
services  is  charged  to  this  account,  the  cost  of  repairing  and  re- 
newing, with  the  exception  of  that  portion  of  underground  serv- 

[  70  ] 


ices  between  the  distribution  mains  and  the  first  junction  box  or 
main  line  switch,  should  also  be  charged  to  this  account. 

No.  69.     Meters. 

Charge  to  this  account  the  cost  of  removing  and  resetting 
consumers'  meters,  setting  check  meters  on  consumers'  premises, 
and  the  routine  inspection  and  testing  of  meters,  whether  on  the 
consumers'  premises  or  in  the  laboratory,  as  follows : 

(a)  METER  LABOR. 

The  wages  of  all  employes  engaged  in  removing  and  re- 
setting consumers'  meters,  meter  inspectors  and  testers,  and 
clerical  work  upon  meter  records. 

(b)  METER   SUPPLIES   AND   EXPENSES. 

All  supplies  consumed  and  expenses  incurred  in  the 
operation  of  consumers'  meters. 

Principal  Items. 

Wire,  tape,  meter  boards,  screws,  seals,  stationery, 
including  report  forms  and  index  cards,  car  fares, 
meals,  etc. 

Utilities  may  at  their  option  charge  the  first  cost  of  installing 
meters  to  this  account. 

No.  70.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  distribution  system  not 
properly  chargeable  to  other  accounts.  This  includes  distribution 
office  supplies  and  expenses  such  as  cost  of  maps  and  records,  sta- 
tionery, printed  forms,  index  cards,  etc.,  also  distribution  system 
telephone  rentals  and  the  proportion  of  stable  and  vehicle  expense 
chargeable  to  the  operation  of  the  distribution  system. 

No.  71.  'Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Distribution — Operation",  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  water  within  the  same  com- 
pany. 

[71] 


No.  72.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribu- 
tion— Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  company. 

Maintenance.* 

Note — Utilities  desiring  to  keep  separate  the  costs  of 
repairing  and  renewing  Commercial  and  Municipal  distribu- 
tion systems  may  subdivide  the  following  Maintenance  ac- 
counts for  that  purpose. 

No.  73.     Overhead  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the 
overhead  distribution  system,  including  labor,  materials,  tools  and 
expenses. 

Principal  Items. 

Poles,  towers,  crossarms,  insulators,  insulator  pins, 
braces,  brackets,  guys,  distribution  system  lightning  ar- 
resters (installed  outside  of  stations  and  substations)  ; 
repainting,  removing  and  resetting  poles  and  towers ;  re- 
pairing pavements  and  sidewalks. 

When  poles  or  other  structures  carry  both  distribution  and 
transmission  wires,  the  maintenance  costs  should  be  apportioned 
between  this  account  and  Account  53 — Overhead  System  (Trans- 
mission and  Transformation). 

No.  74.     Underground  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
the  underground  distribution  system,  including  labor,  materials, 
tools  and  expenses. 

Principal  Items. 

Cables,  static  relief  apparatus  (installed  outside  of  sta- 
tions and  substations),  conduits,  manholes,  sewer  con- 
nections, sewer  traps,  repairing  pavements  and  side- 
walks ;  repairing  and  renewing  Edison  tube  system. 

When  conduits  contain  both  distribution  and  transmission 
cables,  the  maintenance  costs  should  be  apportioned  between  this 
account  and  Account  54 — Underground  System  (Transmission 
and  Transformation). 

*See  definition  on  page  53. 

[72] 


No.  75.     Line  Transformers. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
distribution  transformers,  including  renewing  oil,  repainting,  re- 
winding, and  repairs  to  switches  and  transformer  devices  which 
are  the  property  of  the  utility,  whether  on  poles,  in  transformer 
vaults,  or  on  the  premises  of  the  consumer. 

This  includes  also  the  cost  of  removing,  resetting,  inspecting 
and  testing  line  transformers  for  the  purpose  of  repairs. 

No.  76.     Services. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
overhead  and  underground  services.  Utilities  that  charge  the  first 
cost  of  services  to  Account  68 — Services,  will  charge  to  this  ac- 
count only  the  cost  of  repairing  and  renewing  the  underground 
services  between  the  distribution  mains  and  the  first  junction  box 
or  main  line  switch. 

No.  77.     Meters. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
consumers'  meters,  including  readjustment,  cleaning  and  painting 
old  meters,  new  meter  parts  consisting  of  jewels,  pivots,  magnets, 
etc.  This  includes  also  the  cost  of  removing  and  testing  meters 
for  the  purpose  of  repairs,  and  resetting  the  same. 

No.  78.     Telephone  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
telephone  equipment  and  telephone  lines  used  for  the  operation 
of  the  distribution  system.  This  includes  the  cost  of  repair  parts 
for  telephones,  telephone  switchboards,  telephones  wires,  insula- 
tors, poles  and  crossarms. 

No.  79.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Distribution — Maintenance",  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co- 
ordinate departments,  such  as  railway,  gas  or  water  within  the 
same  company. 

No.  80.     Other  Operations— Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribu- 
tion— Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  water  within  the  same  company. 

r  73] 


V.     UTILIZATION. 

Operation. 

No.  81.     Commercial  Arc  Lamps. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trim- 
ming, cleaning,  inspecting  and  turning  on  and  off  commercial  arc 
lamps,  including  those  in  municipal  buildings ;  also  adjusting  and 
testing  lamps  in  place. 

Principal  Items. 

Wages  and  expenses  of  trimmers  and  inspectors,  car- 
bons, brushes,  chamois  skins,  and  polishing  powder. 

Utilities  may  at  their  option  charge  the  first  cost  of  installing 
commercial  arc  lamps  to  this  account. 

No.  82.     Commercial  Incandescent  Lamps. 

Charge  to  this  account  the  cost  of  turning  on  and  off  com- 
mercial incandescent  lamps,  including  those  in  municipal  buildings. 

Utilities  that  supply  the  consumer  with  the  first  installation 
of  lamps  free  of  cost,  and  which  do  not  renew  the  same,  should 
charge  the  cost  of  the  first  installation  to  this  account.  Utilities 
that  make  a  practice  of  renewing  commercial  incandescent  lamps 
free  of  cost  to  the  consumer  may  at  their  option  charge  the  cost 
of  the  first  installation  to  this  account,  as  well  as  the  cost  of  re- 
newals, delivery,  etching,  photometering  lamps.  Such  utilities  wilj 
credit  to  this  account  the  sale  of  commercial  lamp  bases. 

No.  83.     Consumers'  Installations. 

Charge  to  this  account  the  wages  and  expenses  of  employes 
engaged  in  inspecting  consumers'  installations,  attention  to  trouble 
calls,  testing  voltage  at  request  of  consumers,  etc. 

No.  84.     Municipal  Arc  Lamps. 

Charge  to  this  account  the  cost  of  removing,  resetting,  trim- 
ming, cleaning,  inspecting  and  turning  on  and  off  municipal  street 
arc  lamps;  also  adjusting  and  testing  lamps  in  place. 

[74] 


Principal  Items. 

Wages  and  expense  of  trimmers  and  inspectors,  carbons, 
brushes,  chamois  skins,  and  polishing  powder. 

Utilities  may  at  their  option  charge  the  first  cost  of  installing 
municipal  arc  lamps  to  this  account. 

No.  85.     Municipal  Incandescent  Lamps. 

Charge  to  this  account  the  cost  of  inspecting  and  turning  on 
and  off  municipal  incandescent  street  lamps.  Utilities  that  supply 
the  first  installation  of  lamps  free  of  charge  to  the  municipality  and 
do  not  renew  the  same  will  charge  the  first  cost  of  such  installa- 
tions to  this  account.  Utilities  may  at  their  option  charge  the  cost 
of  the  first  installation  of  municipal  incandescent  lamps  to  this 
account,  and  in  such  event  all  renewals,  including  the  cost  of 
delivery,  etching,  and  photometering  lamps  should  also  be 
charged  to  this  account.  Such  utilities  will  credit  to  this  account 
the  sale  of  municipal  street  lamp  bases. 

Maintenance.* 

No.  86.     Commercial  Arc  Lamps. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
commercial  arc  lamps  and  their  accessories,  including  those  in 
municipal  buildings.  This  includes  the  cost  of  removing  arc  lamps 
for  repairs,  and  the  testing,  adjusting  and  resetting  of  same;  re- 
newing globes  and  parts ;  and  the  proportion  of  the  arc  lamp  re- 
pair shop  supplies  and  expenses  chargeable  to  this  work. 

No.  87.     Commercial  Incandescent  Lamps — Renewals. 

Utilities  that  charge  the  first  installation  of  commercial  in- 
candescent lamps  to  Capital  Account  will  charge  to  this  account 
the  cost  of  renewals,  including  cost  of  delivery,  etching  and  photo- 
metering  lamps.  Such  utilities  will  credit  to  this  account  the 
sale  of  commercial  lamp  bases. 

No.  88.     Consumers'  Installations. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
electric  wiring,  fixtures  and  appliances  on  the  consumers'  prem- 
ises for  which  no  charge  is  made  to  the  consumer. 

*See  definition  on  page  53. 

[75] 


Principal  Items. 

Fuses,  motor  brushes,  charges  for  municipal  and  fire 
underwriters'  inspection  certificates  covering  work  done 
on  the  consumers'  premises  gratuitously;  small  wiring 
repairs,  and  repairs  to  miscellaneous  electric  devices 

No.  89.     Municipal  Arc  Lamps. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
municipal  street  arc  lamps  and  their  acccessories.  This  includes 
removing  arc  lamps  for  purposes  of  repairs,  testing,  adjusting 
and  resetting  same,  renewing  globes  and  parts,  repairs  of  mast 
arms,  hangers,  poles,  ropes,  etc. ;  repainting  poles  ;  and  the  propor- 
tion of  arc  lamp  repair  shop  supplies  and  expenses  chargeable  to 
this  work. 

No.  90.     Municipal  Incandescent  Lamps — Renewals. 

Utilities  that  charge  the  first  installation  of  municipal  incan- 
descent street  lamps  to  Capital  Account  will  charge  to  this  account 
the  cost  of  renewals,  including  cost  of  delivery,  etching  and  photo- 
metering  lamps.  Such  utilities  will  credit  to  this  account  the  sale 
of  municipal  street  lamp  bases. 

No.  91.     Municipal  Incandescent  Lamp  Accessories. 

• 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
municipal  incandescent  street  lamp  fixtures  and  accessories.  This 
includes  sockets,  globes,  goose  necks,  posts,  etc. 


VI.     COMMERCIAL. 

No.  92.     Office  Salaries  and  Expenses. 

Charge  to  this  account  the  salaries  and  expenses  of  officers 
and  assistants  in  charge  of  commercial  business,  and  salaries  of 
meter  readers,  bookkepers,  cashiers  and  all  clerks  in  the  Account- 
ing, Treasury,  Collection  and  Complaint  Departments  having  to 
do  with  consumers'  accounts. 

This  includes  also  salaries  paid  and  expenses  incurred  in  the 
Contract  Department  for  attention  to  bill  questions;  the  cost  of 
meter  readers'  lamps,  collectors'  badges,  car  fares,  meals,  etc. 

[  76  ] 


No.  93.     New  Business  Salaries  and  Expenses, 

Charge  to  this  account  the  salaries  and  expenses  of  the  head 
of  the  department  maintained  for  the  promotion  or  development 
of  electric  consumption,  and  his  assistants,  including  that  por- 
tion of  the  salaries  and  expenses  of  Contract  Department  and 
Agencies  assignable  to  New  Business. 

Charge  also  to  this  account  the  salaries  and  expenses  of  so- 
licitors, except  the  proportion  chargeable  to  consumers'  bill  ques- 
tions ;  also  all  commissions  paid  for  securing  new  business,  pre- 
paring estimates,  engineering  advice,  etc. 

No.  94.     Advertising. 

Charge  to  this  account  the  cost  of  all  advertising  not  else- 
where provided  for. 

Principal  Items. 

Salaries  and  expenses  of  advertising  manager  and  assist- 
ants ;  booklets,  handbills,  newspaper  advertisements, 
posters,  bulletins,  and  all  related  items  of  expense ;  cost 
of  all  labor,  material  or  devices  furnished  by  the  com- 
pany for  demonstrator  advertising,  together  with  salaries 
»  and  expenses  of  demonstrators,  rent  and  all  miscellane- 

ous expenses  incurred  in  demonstration. 

No.  95.     Wiring  and  Appliances. 

Charge  to  this  account  the  cost  of  all  labor,  materials  or 
devices,  including  cost  of  wiring,  cost  of  electric  signs,  and  all 
delivery  and  connection  expense  of  same,  furnished  to  consumers 
without  charge  to  induce  new  business. 

No.  96.     Office  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  stationery,  printing  and 
office  supplies  used  in  the  Commercial,  New  Business,  Sales  or 
Contract  Departments.  Charge  also  to  this  account  postage  appli- 
cable to  consumers'  accounts,  the  cost  of  preparing  and  filing 
tariffs,  and  commissions  paid  for  outside  collections. 


[77] 


VII.     GENERAL. 

No.  97.     Salaries  and  Expenses  of  General  Officers. 

Charge  to  this  account  the  salaries,  traveling  expenses  and 
expenditures  incident  to  the  Chairman  of  the  Board,  President, 
Vice-President,  Secretary,  Treasurer,  Assistant  Treasurer,  Gen- 
eral Manager,  Assistant  General  Manager,  Comptroller,  Auditor, 
Chief  Engineer,  General  Superintendent,  Purchasing  Agent  and 
'all  other  officers  whose  jurisdiction  extends  to  the  entire  system 
and  whose  services  cannot  be  satisfactorily  charged  to  the  several 
departments. 

No.  98.     Salaries  and  Expenses  of  General  Office  Clerks. 

Charge  to  this  account  the  salaries  and  expenses  of  all  em- 
ployes in  the  general  office  whose  services  cannot  be  satisfactorily 
charged  to  the  several  departments. 

No.  99.     Printing,  Stationery  and  Office  Supplies— General. 

Charge  to  this  account  the  cost  of  all  printing,  stationery  and 
office  supplies  used  in  the  general  office  not  properly  chargeable  to 
other  accounts. 

No.  100.     General  Office  Expense. 

Charge  to  this  account  all  sundry  expenses  incurred  in  the 
general  office. 

Principal  Items. 

Expenses  of  trustees'  and  stockholders'  meetings,  includ- 
ing advertising  same;  expense  of  transfer  department 
or  transfer  agents;  exchange  on  remittances;  bond  and 
stock  expense;  postage  (except  postage  charged  to  com- 
mercial expense)  ;  contributions;  rental  of  postoffice  and 
safe  deposit  boxes ;  telephone  rentals  and  expenses  inci- 
dent to  general  office  telephone  service;  telegrams; 
wages  and  supplies  of  janitors,  elevator  men  and  watch- 
men employed  in  general  and  branch  offices. 

No.  101.     Miscellaneous  General  Expense. 

Charge  to  this  account  any  expense  general  to  the  business 
and  not  chargeable  specifically  to  other  general  office  accounts. 

[78] 


No.  102.     Law  Expense — General. 

Charge  to  this  account  all  law  expenses  except  those  incurred 
in  the  defense  and  settlement  of  damage  claims.  This  includes 
salaries  and  expenses  of  counsel  and  attorneys,  their  clerks  and 
attendants ;  rentals  and  expenses  of  their  offices ;  printing  briefs, 
legal  forms,  testimony  reports,  etc. ;  fees  and  retainers  for  serv- 
ices of  attorneys  not  regular  employes ;  court  costs  and  payment 
of  special  notarial  and  witness  fees  not  provided  for  elsewhere; 
expenses  in  connection  with  taking  depositions ;  legal  advertising 
and  all  law  and  court  expenses  not  elsewhere  provided  for. 

No.  103.     Injuries  and  Damages. 

Charge  to  this  account  all  expenses  incurred  on  account  of 
persons  killed  or  injured  and  property  damaged  in  connection 
with  the  operation  of  the  company. 

Principal  Items. 

Salaries  and  expenses  of  Claim  Agent,  investigators,  ad- 
justers and  others  engaged  in  the  investigation  of  acci- 
dents and  the  adjustment  of  claims;  salaries,  fees  and 
expenses  of  attorneys  and  their  clerks  and  attendants 
engaged  in  investigation,  adjustment  or  defense  of 
claims  for  death  or  injuries  of  persons,  or  damage  to 
property,  including  court  costs,  witness  fees  and  all  legal 
expense,  including  advertising  incident  to  claims;  sal- 
aries, fees  and  expenses  of  surgeons,  hospital  service, 
medical  and  surgical  supplies,  expenses  of  coroners  and 
undertakers ;  all  amounts  paid  in  settlement  of  claims  for 
death  or  injuries  of  persons,  or  damage  to  property. 

No.  104.     Insurance. 

Charge  to  this  account  all  premiums  paid  for  fire,  boiler, 
casualty,  industrial,  fidelity,  automobile  and  other  insurance. 

No.  105.     General  Office  Rent. 

Charge  to  this  account  the  rental  paid  for  general  and  branch 
offices. 

No.  106.     Store  Expenses. 

Charge  to  this  account  the  proportion  of  salaries  and  ex- 
penses, including  stationery,  of  storekeepers  and  their  assistants 

[79] 


and  clerks  not  chargeable  specifically  to  Capital  or  other  Expense 
Accounts. 

Charge  also  to  this  account  rentals  of  storeroom  buildings ; 
repairing  and  renewing  storeroom  buildings,  fixtures  and  equip- 
ment, and  maintaining  grounds. 

No.  107.    Maintenance  of  General  Office  Buildings,  Fixtures, 
Equipment  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
general  and  branch  office  buildings,  fixtures  and  equipment,  and 
maintaining  grounds. 

Principal  Items. 

Furniture,  fixtures  and  other  property  in  and  about  the 
general  office  buildings  not  specifically  provided  for  else- 
where ;  plumbing  for  water,  sewerage  and  drainage ;  ap- 
paratus for  lighting,  heating  and  ventilating ;  fire  protec- 
tion system;  grounds,  streets  and  sidewalks;  elevators, 
including  control  and  operating  apparatus;  office  appa- 
ratus, appliances,  etc. 


[80] 


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Boilers. 
Boiler  Accessories,  and 
Engines. 

Generators  and  Transfer 
Switchboards,  Switching 

Miscellaneous  Station  E< 
Buildings,  Fixtures  and 
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^NIES—  Contin 
CLASS 

.  Substation,  Ti 
Equipment. 
.  Buildings,  Fix 
Other  Onerati 

"rt 
v 

L,     CX 

O 

u              »- 
v      *•:     ° 

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.  supplies  and 
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5.           1^1 
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c       Z            .5   w   ^ 

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ons  —  Cr. 

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IES—  Continued. 

CLASS  A. 
tAL. 

Salaries  and  Expense; 

Salaries  and  Expenses 

Printing,  Stationery  a 

General  Office  Expen! 
General  Office  Rent. 
Maintenance  of  Gener 
Equipment  and  Gr< 

Law  Expense  —  Genen 
Injuries  and  Damage 

Insurance. 
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3 

ELECTRIC  LIGHT  AND 
COMPANIES 

CLASS  A. 
FCTION. 
rer  Generation. 

Superintendence. 
Hydraulic  Labor. 
Station  Labor. 
Miscellaneous  Labor. 

Lubricants. 
Miscellaneous  Supplies  and 

,  Water  Purchased  for  Power 
,  Dams  and  Intakes. 
.  Flumes  and  Canals. 

,  Reservoirs  and  Forebays. 

Penstocks  and  Tailraces. 

Wheels  and  Governors. 

Generators  and  Transforrnel 

Switchboards,  Switching  Ap 

Miscellaneous  Station  Equip 

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,  Boiler  Accessories  anc 
Engines. 
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ntinued. 
CLASS  A. 

CO 
OH 

rt 

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13 

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| 

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a, 

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>—  '                            JS     'S       C       C       OH 

,NIES—  Co 

:ATION. 

Commerc: 

u 

1_ 

CD 

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Consumei 

Municipal 

Municipa 

Commerc 

,  Commerc 

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rt                  rt    ^2   't75    rt    3 

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ontinued 
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CLAS 


:s  of  General  Officers. 

O 

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ind  Office  Supplies  —  Gene 

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1 

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cu 

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CSOSi— iTHrHrHT-Hi— lT-HrH 


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[97] 


Deductions  from  Gross  Income 


Deductions  from  Gross  Income 


Interest  on  Funded  Debt. 

Charge  to  this  account  monthly  all  interest  accrued  on  the 
outstanding  funded  indebtedness,  making  a  corresponding  credit 
to  the  account  "Accrued  Interest  on  Funded  Debt." 

Interest  on  Real  Estate  Mortgages. 

Charge  to  this  account  monthly  all  interest  accrued  on  out- 
standing obligations  secured  by  real  estate  mortgages,  making  a 
corresponding  credit  to  the  account  "Accrued  Interest  on  Funded 
Debt."  (Mortgage  obligations  with  respect  to  this  account  being 
considered  as  funded  if  they  do  not  mature  until  more  than  one 
year  after  the  date  of  issue.) 

Miscellaneous  Interest. 

Charge  to  this  account  monthly  all  interest  accrued  on  un- 
funded or  floating  obligations.  Credit  such  monthly  charges  to 
"Accrued  Miscellaneous  Interest."  Charge  also  to  this  account 
all  interest  upon  consumers'  deposits  when  paid,  which  may  be 
carried  in  a  sub  account  if  desired. 

Bond  Sinking  Fund  Charge. 

Charge  to  this  account  monthly  all  accruals  required  to  be 
made  on  account  of  sinking  funds  in  accordance  with  the  provi- 
sions of  mortgage  deeds  or  deeds  of  trust,  making  a  correspond- 
ing credit  to  the  account  "Accrued  Bond  Sinking  Fund."  All 
accruals  to  reserve  or  other  funds,  created  voluntarily  by  the  util- 
ity and  not  in  pursuance  with  the  provisions  of  any  mortgage  or 
other  contract,  shall  not  be  included  in  this  account. 

Taxes. 

Charge  to  this  account  monthly  all  accruals  for  taxes.  Where 
the  utility  is  also  engaged  in  transactions  outside  the  scope  of  its 
duties  as  a  public  utility,  this  account  shall  be  subdivided  into  the 
following  subaccounts,  to  be  maintained  separately : 

[101] 


?..     Taxes  chargeable  against  the  utility. 

b.     Taxes  chargeable  to  non-operating  transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount 
shall  be  credited  to  the  account  "Accrued  Taxes"  (or  "Prepaid 
Taxes,"  if  such  taxes  are  prepaid),  or  the  appropriate  subdivi- 
sions of  such  accounts.  The  amount  of  taxes  accrued  during  any 
month  shall  be  based  upon  estimates  made  from  the  best  data 
available  until  the  amount  of  the  taxes  levied  for  the  period  is  def- 
initely ascertained,  at  which  time  proper  adjustments  should  be 
made. 


[102] 


Balance  Sheet  Accounts 


Balance  Sheet  Accounts 


ASSETS. 


Property  and  Plant. 


Fixed  Capital  as  of  December  31,  1912. 

Construction  and  Equipment  subsequent  to  December  31, 1912. 

Investments. 

Current  Assets. 

Cash. 

Materials  and  Supplies. 

Notes  Receivable. 

Interest  and  Dividends  Receivable. 

Accounts  Receivable. 

Miscellaneous  Current  Assets. 

Prepaid  Accounts. 

Prepaid  Insurance. 

Prepaid  Taxes. 

Prepaid  Interest. 

Prepaid  Rents. 

Miscellaneous  Prepaid  Accounts. 

Suspended  Accounts — Debit. 

Bond  Sinking  Fund  Cash  and  Investments. 

Treasury  Securities. 

Deficit. 

LIABILITIES. 
Capital  Liabilities. 

Capital  Stock. 
Funded  Debt. 

[105  ] 


Mortgage  Liabilities. 

Real  Estate  Mortgages. 
Miscellaneous  Mortgages. 

GUI  rent  Liabilities. 

Notes  Payable. 

Accounts  Payable. 

Deposits. 

Matured  Interest  on  Funded  Debt. 

Matured  Miscellaneous  Interest. 

Miscellaneous  Current  Liabilities. 

Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Accrued  Miscellaneous  Interest. 

Accrued  Taxes. 

Accrued  Bond  Sinking  Fund. 

Accrued  Insurance. 

Accrued  Miscellaneous  Liabilities. 

Suspended  Accounts — Credit. 

Reserves. 

Bond  Sinking  Fund. 
Replacement  Reserve. 
Surplus. 


[  106] 


Balance   Sheets  Accounts 


ASSETS. 


Property  and  Plant. 

Fixed  Capital  as  of  December  31,  1912. 

Charge  to  this  account  all  property  and  plant  owned  by  the 
utility  and  devoted  to  its  operations,  as  shown  by  the  utility's  rec- 
ords as  of  December  31,  1912.  When  any  property  or  plant  in- 
cluded in  such  account  is  retired  from  service,  this  account  should 
be  credited  with  the  actual  cost  of  same,  or  if  such  is  not  available, 
with  the  estimated  original  cost.  Utilities  may  keep  such  detail  as 
they  desire  of  the  account  "Fixed  Capital— December  31,  1912," 
on  their  books  of  account. 

Construction  and  Equipment  Subsequent  to  December 
31,  1912. 

Charge  to  this  account  all  expenditures  incurred  subsequent 
to  December  31,  1912,  for  construction  and  equipment.  See  de- 
tailed accounts  under  classification  of  construction  and  equipment 
accounts  for  descriptions. 

Investments. 

Charge  to  this  account  all  property  held  as  an  investment. 
By  investments  as  here  used  is  meant  the  cost  of  the  utility's  title 
to  or  interest  in  all  properties  acquired  not  for  use  in  present 
operations,  together  with  the  cost  of  stock  and  bonds  issued  by 
other  corporations  and  acquired  by  the  utility. 

Current  Assets. 
Cash. 

Charge  to  this  account  all  money  coming  into  the  possession 
of  the  utility  and  in  which  the  utility  has  a  beneficial  interest. 
Charge  also  to  this  account  all  bank  credits,  checks  and  drafts 
receivable,  subject  to  satisfaction  or  transfer  upon  demand, 

[107] 


whether  payable  to  bearer  or  to  order.     All  cash  disbursements 
should  be  credited  to  this  account. 

Materials  and  Supplies. 

Charge  to  this  account  the  cost  of  all  materials  and  supplies 
and  appliances  at  the  cost  f.  o.  b.  point  of  delivery  to  the  place  of 
storage.  This  includes  the  invoice  cost  of  the  material  and  sup- 
plies, freight,  switching,  demurrage,  cartage,  etc.  Utilities  may 
open  sub-accounts  for  different  classes  of  materials  and  supplies. 

Notes  Receivable. 

Charge  to  this  account  the  face  value  of  all  notes  received 
by  the  utility  which  have  been  taken  in  settlement  of  outstanding 
accounts. 

Interest  and  Dividends  Receivable. 

Charge  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities.  Charge  also  to  this  account  all  interest  as  it 
accrues  upon  matured  accounts  and  commercial  paper  of  solvent 
concerns.  Utilities  may  at  their  option  charge  to  this  account  all 
accrued  dividends  on  stock  held  in  other  corporations. 

Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  utility  on 
open  accounts.  Negotiable  instruments  will  not  be  charged  to 
this  account. 

Miscellaneous  Current  Assets. 

Charge  to  this  account  the  cost  of  all  current  assets  of  the 
utility  not  included  under  any  of  the  preceding  current  assets 
accounts.  Property  readily  convertible  into  money  and  which  is 
being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  account  when 
it  cannot  be  charged  to  one  of  the  preceding  accounts. 

Prepaid  Accounts. 
Prepaid  Insurance. 

Charge  to  this  account  all  premiums  on  insurance  policies 
when  paid  in  advance  of  their  accrual,  regardless  of  whether  the 
amounts  so  prepaid  are  paid  in  cash  or  by  an  issue  of  notes  or 

[108  ] 


other  negotiable  paper.  As  premiums  thus  prepaid  accrue,  credit 
to  this  account  at  monthly  intervals  the  amount  applicable  to  the 
month  and  charge  same  to  the  appropriate  "Insurance"  account. 

Prepaid  Taxes. 

Charge  to  this  account  all  taxes  when  paid  in  advance  of  their 
accrual,  regardless  of  whether  the  amounts  so  prepaid  are  paid 
in  cash  or  by  an  issue  of  notes  or  other  negotiable  paper.  As 
taxes  thus  prepaid  accrue,  credit  to  this  account  at  monthly  in- 
tervals the  amount  applicable  to  the  month  and  charge  same  to  the 
appropriate  "Taxes"  account. 

Prepaid  Interest. 

Charge  to  this  account  all  interest  when  paid  in  advance  of  its 
accrual,  on  any  obligations  of  the  utility.  As  the  interest  thus 
prepaid  accrues,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate "Interest"  account. 

Prepaid  Rents. 

Charge  to  this  account  all  rents  paid  in  advance  of  their 
accrual.  As  the  rent  thus  prepaid  accrues,  credit  to  this  account 
at  monthly  intervals  the  amount  applicable  to  the  month  and 
charge  same  to  the  appropriate  account. 

Miscellaneous  Prepaid  Accounts. 

Charge  to  this  account  all  prepaid  items  of  the  utility  not 
included  in  the  preceding  prepaid  accounts.  As  the  amounts  thus 
prepaid  accrue,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate account. 

Suspended  Accounts — Debit. 

Charge  to  this  account  all  items  which  cannot  be  appropri- 
ately distributed  at  time  of  payment. 

Bond  Sinking  Fund  Cash  and  Investments. 

Charge  to  this  account  cash  payments  made  to  trustees  in 
pursuance  of  the  provisions  of  mortgage  deeds  and  deeds  of  trust. 
Sub-accounts  should  be  kept  showing  investments  made  by  the 

1 109  ] 


trustee  and  for  the  cash  uninvested.  Charge  also  to  this  ac- 
count all  income  derived  from  investments  made  by  the  trustee, 
making  a  corresponding  credit  to  the  account  "Bond  Sinking 
Fund." 

Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds 
which  have  been  authorized  and  issued,  or  assumed  by  the  utility 
but  which  have  not  been  sold.  When  such  securities  are  sold  their 
par  value  will  be  credited  to  this  account. 

Note — This  account  may  be  subdivided  to  show  different 
classes  of  stock  and  different  classes  of  bonds. 


LIABILITIES. 
Capital  Liabilities. 


Capital  Stock. 


Credit  to  this  account  the  par  value  of  all  capital  stock  issued. 
Sub-accounts  shall  be  kept  showing  the  amount  of  each  class  of 
stock  issued. 

Funded  Debt. 

Credit  to  this  account  the  par  value  of  all  bonds  and  other 
funded  indebtedness  issued.  Sub-accounts  shall  be  kept  showing 
the  amount  of  each  class  of  bonds  and  funded  debt. 


Mortgage  Liabilities. 

Real  Estate  Mortgages. 

Credit  to  this  account  when  issued,  the  total  receipts  from  the 
sale  of  evidences  of  indebtedness  secured  by  real  estate  mortgages. 
A  separate  sub-account  shall  be  opened  for  each  mortgage. 

Miscellaneous  Mortgages. 

Credit  to  this  account  all  mortgage  indebtedness  other  than 
real  estate  mortgages,  mortgage  deeds,  or  deeds  of  trust. 

[no] 


Current  Liabilities. 
Notes  Payable. 

Credit  to  this  account  when  issued  or  assumed,  the  face  value 
of  all  notes  payable  which  mature  on  demand,  or  not  later  than 
one  year  after  date  of  issuance. 

Accounts  Payable. 

Credit  to  this  account  when  incurred,  all  liabilities  of  the 
utility  upon  open  accounts  not  included  in  any  of  the  other  current 
liability  accounts. 

Deposits. 

Credit  to  this  account  all  cash  deposited  with  the  utility  by 
consumers  as  security  for  the  payment  of  bills.  Deposits  refunded 
shall  be  charged  to  this  account  and  credited  to  "Cash."  De- 
posits applicable  to  uncollectible  bills  shall,  at  the  close  of  the 
fiscal  year  or  earlier,  at  the  option  of  the  accounting  utility,  be 
credited  to  the  account  of  the  consumer  involved  and  charged  to 
this  account.  Deposits  made  by  employes  or  others  shall  also  be 
credited  to  this  account. 

Matured  Interest  on  Funded  Debt. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Interest  on  Funded  Debt"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  funded  indebtedness  which  has  matured  but  remains 
unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the  coupon 
holder  to  present  coupons  for  payment  or  for  other  reasons. 

Matured  Miscellaneous  Interest. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Miscellaneous  Interest"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  notes  and  bills  payable  which  have  matured  but 
remain  unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the 
holder  of  the  paper  to  present  it  for  payment  or  for  other  reasons. 

Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions for  which  the  utility  is  liable  and  which  are  not  elsewhere 
provided  for. 

[in] 


Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  the  funded  indebtedness  of  the 
utility.  When  such  interest  matures  it  shall  be  charged  to  this 
account  and  credited  to  the  account  "Matured  Interest  on  Funded 
Debt."  When  paid,  the  interest  shall  be  charged  to  the  account 
"Matured  Interest  on  Funded  Debt"  and  credited  to  "Cash"  or 
other  appropriate  account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
the  date  of  maturity,  this  account  shall  be  charged  direct  and 
the  credit  made  to  "Cash"  instead  of  to  the  account  "Matured  In- 
terest on  Funded  Debt." 

Accrued  Miscellaneous  Interest. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  all  notes  and  bills  payable.  When 
such  interest  matures  it  shall  be  charged  to  this  account  and  cred- 
ited to  the  account  "Matured  Miscellaneous  Interest."  When  the 
interest  is  paid,  it  shall  be  charged  to  the  account  "Matured  Mis- 
cellaneous Interest"  and  credited  to  "Cash"  or  other  appropriate 
account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
date  of  maturity,  this  account  shall  be  charged  direct  and  the 
credit  made  to  "Cash"  instead  of  to  the  account  "Matured  Miscel- 
laneous Interest." 

Accrued  Taxes. 

Credit  to  this  account  at  the  close  of  each  month  all  taxes  ac- 
crued during  the  month  and  make  corresponding  charges  to  the 
"Taxes"  account.  Credits  to  the  account  "Accrued  Taxes"  will  be 
based  upon  estimates  from  the  best  data  available  until  the  amount 
of  the  taxes  levied  for  the  period  is  definitely  ascertained,  at  which 
time  proper  adjustment  should  be  made.  When  any  taxes  which 
have  been  accrued  are  paid,  they  shall  be  charged  to  this  account. 

Accrued  Bond  Sinking  Fund. 

Credit  to  this  account  each  month  the  monthly  proportion  of 
the  total  amount  of  the  annual  bond  sinking  fund  payment  which 

[112  ] 


is  required  by  mortgage  deeds  or  deeds  of  trust,  making  a  corre- 
sponding charge  to  the  account  "Bond  Sinking  Fund  Charge." 
During  the  same  month  in  which  the  payment  is  made  to  the 
trustee,  this  account  will  be  closed  into  the  account  "Bond  Sink- 
ing Fund." 

Accrued  Insurance. 

Where  it  is  the  practice  of  utilities  to  carry  their  own  insur- 
ance either  in  whole  or  in  part,  credit  to  this  account  at  the  close 
of  each  month  the  insurance  accrued  during  the  period  in  question 
and  make  corresponding  charges  to  the  appropriate  "Insurance" 
account. 

Accrued  Miscellaneous  Liabilities. 

Credit  to  this  account  at  the  end  of  each  month  all  miscellane- 
ous liabilities  as  they  accrue,  which  are  not  provided  for  in  any  of 
the  preceding  accrued  liability  accounts,  making  a  corresponding- 
charge  to  operating  expenses  or  other  account. 

Suspended  Accounts — Credit. 

Credit  to  this  account  all  miscellaneous  liabilities  of  the 
utility  which  cannot  be  appropriately  distributed  at  the  time  such 
credit  is  made. 

Reserves. 
Bond  Sinking  Fund. 

During  the  same  month  in  which  the  annual  sinking  fund 
payment  is  made  to  the  trustee  in  pursuance  with  the  requirements 
of  mortgage  deeds  or  deeds  of  trust,  the  amount  of  such  payment 
should  be  credited  to  this  account,  making  a  corresponding  charge 
to  the  account  "Accrued  Bond  Sinking  Fund."  Credit  also  to 
this  account  the  amount  of  all  income  derived  from  investments 
made  by  the  trustee,  making  a  corresponding  charge  to  the  ac- 
count "Bond  Sinking  Fund,  Cash  and  Investments." 

Replacement  Reserve. 

Before  the  close  of  any  fiscal  year,  utilities  shall  credit  to 
this  account  an  amount  which,  in  the  judgment  of  their  executive 
officials,  will  represent  the  amount  to  be  annually  set  aside  to 
cover  the  cost  of  future  replacements  of  a  large  or  extraordinary 


character,  made  necessary  on  account  of  gradual  deterioration  and 
obsolescence,  this  amount  being  transferred  from  the  Surplus  Ac- 
count. To  this  account  should  be  charged  the  actual  cost,  or  if 
such  is  not  available,  the  estimated  original  cost  of  large  units 
(less  salvage  value)  replaced  or  abandoned  on  account  of  de- 
terioration or  obsolescence.  The  replacement  of  long  sections  of 
flumes,  supply  lines,  transmission  lines  and  distribution  lines,  and 
large  pieces  of  power  station  apparatus  should  be  charged  against 
this  reserve. 


[114 


